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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: mixed residence personal representatives

If some but not all of the personal representatives are not resident in the United Kingdom this may affect their liability to income tax. The rules for this type of case - mixed residence personal representative cases - are as follows.

Years up to and including 1988-89

Generally mixed residence personal representatives were assessable upon income arising in the UK but not on foreign income.

1989-90 and later years

ITA07/S834 changed the rules for mixed residence personal representatives.
Mixed residence personal representatives are regarded as not resident for income tax purposes if the deceased was

  • not resident in UK and
  • not ordinarily resident in the UK and
  • not domiciled in the UK

at the date of death.

If none of the above applies to the deceased,the personal representatives will be treated as wholly resident in the UK for income tax purposes and the normal rules for assessing apply. HMRC Trusts Nottingham can provide advice.

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Residence for CGT purposes

The above rules apply for income tax purposes only. See CG30621 onwards for the rules about the status of personal representatives for capital gains tax purposes.