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.