»Ê¹ÚÌåÓýapp

Executors are not entitled to remuneration, unless the will specifically provides for this. If it does, the recipient’s status determines whether the payment is net of tax.

»Ê¹ÚÌåÓýapp executor is a professional

»Ê¹ÚÌåÓýapp payment is an expense of administration. No income tax is deducted.

»Ê¹ÚÌåÓýapp executor is not a professional

»Ê¹ÚÌåÓýapp payment is a charge on the estate. It is paid net of income tax.

A non-professional executor employs a professional agent

»Ê¹ÚÌåÓýapp payment is an expense of administration. No income tax is deducted.