# Income Tax Act 2007, Section 834: Residence of personal representatives

Extent: E+W+S+N.I.

(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 ... or a 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.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/section/834 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-834
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.