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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: tax reliefs for personal representatives - how to allow relief

Where a relief mentioned at TSEM7390 is due, the relief should first of all be set against any untaxed income, such as business profits or rents from property. In this way the relief can be given in any informal calculation of the personal representatives’ tax liability, provided the conditions at TSEM7410 are met.

It is often the case that personal representatives will have insufficient untaxed income to utilise all of the relief. When this happens the relief will give rise to a repayment of tax. The repayment will need to be dealt with by issuing a Trust & Estates Self Assessment return for the year(s) in question.

In such cases the matter should be referred to HMRC Administration of Estates Cardiff (see TSEM7406 and TSEM1421).