°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Company Taxation Manual

CTM21170 - ACT: FID: general: election: personal representatives

ICTA88/S246D (3)

Where the personal representative of a deceased person received an FID during the administration period, the estate was treated as being in receipt of the same amount of income as an individual recipient would be treated as receiving.