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HMRC internal manual

International Manual

DT applications and claims: Estates

Claims by beneficiaries of foreign estates

You may receive claims from beneficiaries of foreign estates on income that has arisen during the administration period and subsequently been distributed to the beneficiary. If you think you may have a claim from a beneficiary of a foreign estate you should refer your papers to Technical Advice Group before you take any action. Technical Advice Group will liaise with the Foreign Law Group CAR Residency, Bootle.

Where a claim is made on income from royalties, and the recipient of the royalties is not the originator of the work, INTM342560 states that you should ask for a copy of the document assigning the royalties to the claimant. In cases where the income arises under an estate or trust, this document will normally be the Will of the deceased person.

If you receive a claim or application on royalty income that is said to be from an estate, the income may be arising from an ongoing trust rather than from the administration period of an estate. The term ‘literary estate’ may also be used.