Estate Income

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Overview

Enter the details relating to income you have received from the estate of a deceased person in the Estate Income tab.

Tax Rates and Income Types

 The following table describes the tax rates and types of income that you can claim tax relief for.

 

Tax Rate

Types of Income

Non savings Income (2016 and earlier years Basic Rate)

Rental income and profits from a trade. This does not include savings or dividend income.

Savings Income (2016 and earlier years Lower Rate)

Includes savings income such as interest received.

Dividend Income (2016 and earlier years Dividend rate)

Dividends from UK and foreign companies for 2017

Non-repayable basic rate

Relates to gains realised on certain life insurance policies

Income taxed at 22%

 

Non-repayable lower rate

Relates to any income taxed at 22% which the personal representative paid after 6 April 2008

Relates to tax years prior to 5 April 1999, and is only relevant if undistributed income is carried forward from 1998–99 or earlier years

Non-repayable dividend

Relates to dividends paid on UK shareholdings from 1999–2000 to 2015-2016.

 

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