Income Tax Act 2007 Schedule 2 paragraphs 136–137

Transfers of assets abroad: whether personal representatives are "persons abroad"

Paragraphs 136 and 137 set out transitional rules governing whether the residence status of personal representatives (as determined under section 834) can be used to classify them as "persons abroad" for the purposes of the transfer of assets abroad anti-avoidance provisions.

• Section 834 (which deems all personal representatives to share the deceased's residence status) does not apply when determining whether personal representatives are "persons abroad" in relation to income payable, or benefits received, before 15 June 1989
• For income payable on or after 15 June 1989, section 834 is also disapplied where the individual received or became entitled to the relevant capital sum before that date and the sum was fully repaid or the right to it was waived before 1 October 1989
• When calculating income treated as arising under the benefits charge for benefits received on or after 15 June 1989, income that arose to personal representatives before 6 April 1989 is treated as income of persons abroad if any one of them was resident outside the United Kingdom, regardless of the residence of the others
• This deemed non-resident treatment of pre-6 April 1989 income does not apply if the personal representatives have already been charged to tax on that income