(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 domiciled in the United Kingdom.
(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.
[F2(5)Section 835BA (deemed domicile) applies for the purposes of subsection (3).]
Textual Amendments
F1Words 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))
F2S. 834(5) inserted (with effect in accordance with Sch. 8 para. 17(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 17(1)