I4.555 Beneficiaries—providing information

IHT, trusts and estates

I4.555 Beneficiaries—providing information

I4.555 Beneficiaries—providing information

A beneficiary with an absolute, limited or discretionary interest in the estate of a deceased person may require the personal representative to supply him with a written statement setting out for a tax year or accounting period:


    (a)     the amount in respect of that interest which is treated as estate income


    (b)     the amount of income tax at the applicable rate which each amount in (a) is deemed to have borne1

The personal representative has a duty to supply such information, enforceable by the beneficiary2.

PRs use form R185 (Estate Income) to

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