Income Tax in Estate Administration

Recorded on: 07/04/2020


To demystify the income tax treatment of estates and provide some practical tips


Practitioners will know how to deal with pre-death income; when an estate is able to use the informal procedures and when it is a complex estate; what the difference means and how to handle each type of case


Finalising the income tax position to the date of the deceased’s death

  • Liaison with deceased’s tax adviser
  • Notifying HMRC of the death
  • Outstanding liabilities
  • Failure to declare income by the deceased
  • Practicalities

Tackling the administration period

  • Registering a complex estate
  • Informal procedures formalised for small estates
  • Complex estates
  • Returning income and gains – SA900
  • Income accrued before but paid after death
  • Distributing income from estates
    • Know your beneficiary
    • Deductions
    • Discretionary interests in residue
    • Aggregate income entitlements
  • Tax certificates – R185 Estate Income
  • Awkward assets


Non members:  £159.00

Members:  £115.00

Sole practitioner:  £80.00

All prices ex-VAT

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01904 635 444
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