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HMRC internal manual

Trusts, Settlements and Estates Manual

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 assessable on the personal representatives (Bryan v Cassin 1942, 24TC468). But occasionally regular payments are made to the annuitant at definite intervals in advance of the due date. Where that has been the practice, the advances actually received by the annuitant during his/her lifetime may be regarded as the income of the annuitant.