INTM340070 | Double Taxation applications and claims: Applicants/claimants: Estates and deceased persons: Income arising after the date of ascertainment of the residue

When the residue of an estate is ascertained, the property of the estate either passes to the beneficiaries, if they have an absolute entitlement, or to the trustees, if the property is to continue to be administered under the terms of a trust created by the will.

The personal representatives no longer have any responsibility for administering the property. They are therefore unable to claim. Any claims should either be made by the beneficiaries or by the trustees, if appropriate (the personal representatives may, however, become the trustees of the resulting trust).