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HMRC internal manual

International Manual

HM Revenue & Customs
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DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland

Claims by personal representatives in Ireland

Under the treaty with Ireland, the residence position of personal representatives isdetermined by the ‘place of effective management’ in accordance with article4(3) of the treaty. The reason for this is that personal representatives act as a body ofpersons and so are ‘a person other than an individual’ for the purposes ofarticle 4.

If you have a claim from personal representatives under the treaty with Ireland and findthat the personal representatives are resident in more than one country, you will need toestablish the place of effective management.

Criteria for determining the place of effective management of personal representatives

You need to find out who generally controls and supervises the work of administeringthe estate. By administering the estate we mean: keeping accounts, conductingcorrespondence, arranging the personal representatives’ meetings and putting thepersonal representatives’ decisions into effect.

If the personal representatives are all individuals

You will need to find out which of the trustees is responsible for the tasks outlinedabove, and the dates and locations of all personal representatives’ meetings duringthe period of the claim.

If a professional body acts as a personal representative

You can accept that the place of business of the professional body is the place ofeffective management of the estate.

For this purpose the professional body is appointed by the will of the deceased, and doesnot include:

  • An individual who is a solicitor or an accountant
  • An agent or an attorney administrator appointed by the personal representatives

Residence of a professional body

If a professional body acting as a personal representative is a branch in Ireland of aUK bank or similar financial institution, it is considered to be in Ireland for thepurposes of Article 4(3). A UK branch of an Irish bank would however not beconsidered to be in Ireland.