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.

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.

The condition is that when D died D was UK resident, ordinarily UK resident or domiciled in the United Kingdom.

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.