INTM340040 - Double Taxation applications and claims: Applicants/claimants: Estates and deceased persons: Pre-death income
Any claim on income arising to the deceased up to the date of death must be made by the personal representative, based on the deceased바카라 사이트™s entitlement to claim at the time the income arose. A double taxation claim must therefore be under the double taxation agreement with the country in which the deceased was resident, even if the personal representative is resident in a different country (including the United Kingdom).
You cannot accept a claim by a beneficiary on pre-death income. Claims may be made by a beneficiary who is also a personal representative; these can be accepted on the basis of the beneficiary바카라 사이트™s capacity as a personal representative.