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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
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Deceased persons: beneficiaries of estates - appeals

If you open an enquiry into a return and the tax treatment of a beneficiary’s income from an estate is in dispute, you may make a decision and receive an appeal against this decision. Any question about the taxation provisions for this type of income is to be determined by the tribunal. This is most likely to arise with appeals against higher rate liability on income from an estate.

Refer any such case to Trusts & Estates Edinburgh for advice before a decision is made.