Section 834 Residence of personal representatives

United Kingdom

(1)

This section applies for income tax purposes if the personal representatives of a deceased person (“D”) include one or more persons who are UK resident and one or more persons who are non-UK resident.

(2)

If the following condition is met, the person or persons who are non-UK resident are treated, in their capacity as personal representatives, as UK resident.

(3)

The condition is that when D died D was UK resident F1... or F2a long-term UK resident within the meaning of IHTA 1984.

(4)

If that condition is not met, the person or persons who are UK resident are treated, in their capacity as personal representatives, as non-UK resident.

F3(5)

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Annotations

Textual amendments

F1: Words in s. 834(3) omitted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 67(1) (with Sch. 46 para. 67(2))
F2: Words in s. 834(3) substituted (with effect in accordance with s. 40(6) of the amending Act) by Finance Act 2025 (c. 8), s. 40(6), Sch. 9 para. 9(2)
F3: S. 834(5) omitted (with effect in accordance with s. 40(6) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 40(6), Sch. 9 para. 9(3)