TSEM7358 - 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 mixed residence personal representatives can be found at ITA07/S834.  

Mixed residence personal representatives are regarded as not resident for income tax purposes if when the deceased died, the deceased was: 

To 5 April 2025 

  • not resident in the UK or  

  • not ordinarily resident in the UK* or  

  • not domiciled in the UK. 

From 6 April 2025 

  • not resident in the UK or 

        not a long-term UK resident within the meaning of IHTA 1984 (IHTM) 

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.  

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. 

* For 2013/14 and later tax years not ordinary residence does not need to be considered.