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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: beneficiaries of estates - the appropriate guidance

Use these instructions to find guidance about how to tax a beneficiary of the estate of a deceased person.

Legacy

TSEM7490 explains the term legacy. If this is what the beneficiary received follow the guidance at TSEM7490.

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Entitlement to capital

TSEM7602 explains how to tax beneficiaries who are entitled to either the whole or part of the capital of the residue of an estate. If this is what the beneficiary received follow the guidance at

  • TSEM7608 if the administration of the estate has been completed (TSEM7360) or
  • TSEM7606 if the administration of the estate has not been completed.

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Entitlement to income but not capital

TSEM7652 explains how to tax beneficiaries entitled to receive the income but not the capital of the residue or part of the residue of an estate. If this is what the beneficiary received follow the guidance at

  • TSEM7656 if the administration of the estate has been completed (TSEM7360) or
  • TSEM7654 if the administration of the estate has not been completed.

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Discretionary payment

If the beneficiary received a payment from the estate at the discretion of the personal representatives, follow the guidance at TSEM7660.

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Legal rights

If the beneficiary claimed legal rights in a Scottish estate, follow the guidance at TSEM7754.

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Still unsure

If you have read the above instructions but are still unsure about the tax rules, submit your papers to HMRC Administration of Estates Cardiff for advice (see TSEM7756).