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

HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
, see all updates

Deceased persons: apportioning annuities received

These instructions do not apply to annuities chargeable as employment income.

The portion of an annuity that accrued up to the date of death will normally be assessableon the personal representatives (Bryan v Cassin 1942, 24TC468). But occasionally regularpayments are made to the annuitant at definite intervals in advance of the due date. Wherethat has been the practice, the advances actually received by the annuitant during his/herlifetime may be regarded as the income of the annuitant.