Deceased persons: interests in residue: practical and computational aspects - United Kingdom estates
A United Kingdom estate is one where
- the income of the estate includes only income chargeable by deduction or otherwise to UK income tax in the hands of the personal representatives, and
- the personal representatives are not entitled to claim exemption from UK tax by reason of their being not resident or not ordinarily resident in the UK.
The statutory definition of the term is in ITTOIA/S651 subsections (1), (2) and (3) for non-corporate beneficiaries, and in CTA 2009/S936 subsections (1), (2) and (3) for corporate beneficiaries.
In practice most of the estates you will come across will be UK estates.