Section 651 Meaning of “UK estate” and “foreign estate”

In this Chapter—

• “UK estate”, in relation to a tax year, means an estate which meets conditions A and B, or condition C, for that year, and

• “foreign estate”, in relation to a tax year, means an estate which is not a UK estate in relation to that year.

Condition A is that all the income of the estate either—

Condition B is that none of the income of the estate is income for which the personal representatives are not liable to United Kingdom income tax for the tax year because they are not UK resident F1....

For the purposes of conditions A and B sums within section F2664(2)(c) or (d) or 680(4) (sums not liable to tax and sums treated as bearing tax) are ignored.

Condition C is that the aggregate income of the estate for the tax year consists only of sums within section F3664(2)(c) or (d) or 680(4).