Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Company Taxation Manual

CTM21000 · ACT: FID: general

  • CTM21005 · Background
  • CTM21010 · Overview
  • CTM21100 · Election: effect of
  • CTM21110 · Election: conditions
  • CTM21120 · Election: ICTA88/S247 (1) election already in place
  • CTM21130 · Election: procedure for
  • CTM21150 · Election: specific rules
  • CTM21160 · Election: individuals
  • CTM21170 · Election: personal representatives
  • CTM21180 · Election: trustees
  • CTM21200 · Election: dividend vouchers
  • CTM21210 · Election: information powers
  • CTM21220 · Excess FID
  • CTM21230 · Authorised unit trusts
  • CTM21240 · Repayment interest
  • CTM21250 · Accounting procedures
  • CTM21260 · Anti-streaming provisions
  • CTM21270 · How legislation operated in practice: summary
  • CTM21280 · How legislation operated in practice: examples
  1. ACT: FID: general: contents
  2. ACT: FID: general: election: personal representatives

CTM21170 | ACT: FID: general: election: personal representatives

From HM Revenue & Customs · Company Taxation Manual

ICTA88/S246D (3)

Where the personal representative of a deceased person received an FID during the administration period, the estate was treated as being in receipt of the same amount of income as an individual recipient would be treated as receiving.

PreviousNext
PrivacyTerms