Section 834 | Residence of personal representatives

(1)This section applies for income tax purposes if the personal representatives of a deceased person (“D”) include one or more persons who are UK resident and one or more persons who are non-UK resident.

(2)If the following condition is met, the person or persons who are non-UK resident are treated, in their capacity as personal representatives, as UK resident.

(3)The condition is that when D died D was UK resident ... or a long-term UK resident within the meaning of IHTA 1984.^F1F2

(4)If that condition is not met, the person or persons who are UK resident are treated, in their capacity as personal representatives, as non-UK resident.

(5)Repealed^F3