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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: tax reliefs for personal representatives

Personal representatives are liable to tax either at the basic rate, savings rate (for years where this rate applies) or the dividend rate on any chargeable income.

They are entitled to claim general tax reliefs. These are tax reliefs that are not restricted to individuals or companies.

Examples of these reliefs are

  • loss relief where the personal representatives are conducting a business
  • interest paid on a loan for the purchase of the deceased’s private residence where the loan is not within MIRAS (Re385) (up to 5 April 2000)
  • interest on loans to pay inheritance tax.

The office dealing with the administration period liability deals with claims to these reliefs. See TSEM7391 for how these reliefs can be allowed in practice.