TSEM7682 - Deceased persons: interests in residue: practical and computational aspects - foreign estates
Where a beneficiary has an absolute limited or discretionary interest in a foreign estate the deemed income is assessable as income from foreign securities. This means that there can be basic rate as well as higher rate liability.
»Ê¹ÚÌåÓýapp beneficiary will not be entitled to claim a repayment of tax in respect of an interest in a foreign estate.