Tax on Foreign Income

Hi, If someone who is resident and domiciled in the US dies and appoints a UK Personal Representative to deal with their estate. Is the estate deemed to be a foreign estate or UK estate for income tax purposes? All assets are situated in the US, there are no UK assets. HMRC's notes on the trust and estate return under special circumstances state that if the deceased is not domiciled in the UK, then foreign income is not declarable in the UK, however, we cannot find any HMRC guidance and/or legislation to back this up. Can you provide the relevant guidance please? Thanks, jenni

Hi Jenni1980,
Please have a look at the guidance here:
When someone living outside the UK dies
Thank you.