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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT applications and claims: Income from Estates

How to give relief under an Other Income article

A repayment claim will be supported by an R185 (Estate Income) tax certificate prepared by the personal representative(s) showing the rate(s) at which the sources of income have been taxed. All of the tax shown on the certificate is repayable.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)