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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: charges and interest paid

TSEM7270 | Deceased persons: charges and interest paid

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

Charges and payments of allowable interest can be treated as paid by the deceased only if they fell due for payment on or before the date of death.

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