Income tax for the personal representatives during the administration period

Copyright © 2025 LexisNexis
Produced by a Tolley Trusts and Inheritance Tax expert
Trusts and Inheritance Tax
Guidance

Income tax for the personal representatives during the administration period

Copyright © 2025 LexisNexis
Produced by a Tolley Trusts and Inheritance Tax expert
Trusts and Inheritance Tax
Guidance
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This guidance note explains how estates in the course of administration are taxed on their income. The note uses the term ‘personal representatives’ which encompasses executors appointed under a Will and other personal representatives appointed under an intestacy or otherwise. This guidance note explains what types of income arise to PRs, and how it is quantified and taxed during the transitional administration period.

Liability of the personal representatives (income tax)

After a person’s death, the property of the deceased is vested in the personal representatives (PRs) to enable them to manage and distribute the estate in accordance with the Will or the terms of intestacy. See the Personal representatives guidance note.

The PRs act as a single body and represent the estate as a separate legal entity. During the period of administration, income received by the personal representatives is assessed on the estate, and the PRs are responsible for paying the tax due.

Just like a UK resident individual, a UK resident estate is liable to income

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  • 20 Aug 2025 09:00

Home/ Tolley Tax Guidance/ Trusts and Inheritance Tax / Advising on estates — income tax and CGT

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