Beta This part of GOV.UK is being rebuilt – find out what beta means

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. External customers can find this information at

If the personal representative makes any reference to the Apportionment Act1870, refer the case to HMRC Trusts & Estates Technical Edinburgh for advice.