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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Remittance Basis: Identifying Remittances: Specific Topics: Remittances after Death

Foreign Income and Foreign Chargeable Gains of a remittance basis user that arose or accrued before his or her death but which are brought to the UK after the date of his or her death will generally not be regarded as a taxable remittance.

There may occasionally be circumstances where a taxable remittance occurs. This includes if payment is made after death for services provided for the benefit of the individual in the UK prior to death; for example by a pre-established electronic transfer payment, or where Personal Representatives are effectively discharging a pre-death liability.