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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: beneficiaries of estates - entries on tax return

There may be an entry in the beneficiary’s tax return at `Income from the estates of deceased persons’. The income is taxed, unless it is from a foreign estate.

Accept the amount shown on the return as the net income from this source for that tax year.

Any enquiries into income from this source should be referred to HMRC Administration of Estates Cardiff.