Section 834 — Income Tax Act 2007: Residence of personal representatives

Residence of personal representatives 834 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 ... or a long-term UK resident within the meaning of IHTA 1984 .

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. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .