Taxes Management Act 1970 section 30AA

Assessing income tax on trustees and personal representatives

Section 30AA establishes how HMRC can assess and charge income tax on trustees of settlements and personal representatives of deceased persons, including which individuals can be held responsible for the tax.

• Income tax on settlement income can be assessed on any one or more of the assessable trustees
• Income tax on a deceased person's income can be assessed on any one or more of the assessable personal representatives
• Assessable trustees include those serving in the tax year the income arises and any subsequent trustees
• Assessable personal representatives include those serving in the tax year the income arises and any subsequent personal representatives