Income Tax (Trading and Other Income) Act 2005 section 682A

Statements relating to estate income

Section 682A requires personal representatives of a deceased person to provide written statements about estate income to beneficiaries who request them.

• A beneficiary with an absolute, limited or discretionary interest in the residue of a deceased person's estate can request a written statement from the personal representative
• The statement must show the amount treated as estate income for which the beneficiary is liable to income tax for a given tax year
• The statement must also show the amount of tax at the applicable rate that the estate income is treated as having already borne
• The personal representative has a legal duty to comply with such a request, and the beneficiary can enforce this obligation