Income Tax Act 2007 section 834

Residence of personal representatives

Section 834 determines the residence status of personal representatives for income tax purposes when some are UK resident and some are not, based on the deceased's own residence or long-term UK resident status at the time of death.

• Where personal representatives include both UK resident and non-UK resident individuals, a single residence status must be established for all of them acting in that capacity.
• If the deceased was UK resident or a long-term UK resident (within the meaning of the Inheritance Tax Act 1984) at the time of death, any non-UK resident personal representatives are treated as UK resident in that role.
• If the deceased was neither UK resident nor a long-term UK resident at the time of death, any UK resident personal representatives are treated as non-UK resident in that role.
• This deemed residence status applies only in the personal representatives' capacity as such and does not affect their personal residence status for other tax purposes.