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Official guidance
Trusts, Settlements and Estates Manual

TSEM7250 · Table of contents: deceased persons: period before death

  • TSEM7252 · Deceased persons: year of death- income arising to date of death
  • TSEM7254 · Deceased persons: tax chargeable - no probate or letters of administration
  • TSEM7256 · Deceased persons: tax arrears when estate distributed
  • TSEM7260 · Deceased persons: income chargeable as property income or as savings and investment income
  • TSEM7262 · Deceased persons: interest received
  • TSEM7266 · Deceased persons: taxed income and gains
  • TSEM7268 · Deceased persons: apportioning annuities received
  • TSEM7270 · Deceased persons: charges and interest paid
  • TSEM7280 · Deceased persons: final year`s liability
  • TSEM7282 · Deceased persons:
  1. Table of contents: deceased persons: period before death
  2. Deceased persons: taxed income and gains

TSEM7266 | Deceased persons: taxed income and gains

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

Taxed income and gains in the categories referred to at SAIM9010 and IPTM3110 can be treated as income of the deceased only if paid or credited on or before the date of death.

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