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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Deceased persons: beneficiaries of estates - how we know about the income

You will know about income from a deceased person’s estate from one of the following sources.

  • a beneficiary makes an entry on the tax return at ‘Income from the estates of deceased persons’
  • a beneficiary claims repayment of tax in respect of income from an estate
  • you receive third party information from Trusts & Estates Edinburgh.