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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: year of death- income arising to date of death

Include only income arising up to the date of death as income of the deceased even where the payment of this income is received after the date of death. For further guidance on employment income received after the date of death see EIM42380.

When an employee or office holder dies, earnings received (or, if the employee was subject to the special rule for certain foreign earnings, received in the United Kingdom) after the date of death are assessable on the personal representatives in the same way as if they had been received by the employee or office holder.

If the personal representative makes any reference to the Apportionment Act 1870,  the case should be referred to HMRC Trusts Technical Edinburgh for advice.