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Inheritance income received from abroad - ROI

Answer
Posted Tue, 09 Jan 2024 17:02:24 GMT by
Should a family inheritance sum (below the £325000 threshold) received from Republic of Ireland be included as foreign income on SA100?
HMRC Admin 19 Response
Posted Tue, 16 Jan 2024 10:07:53 GMT by HMRC Admin 19 Response
Hi,

No, you do not include this unless it is an ongoing source of income like a pension.

Thank you.
Posted Tue, 16 Jan 2024 11:33:23 GMT by
Many thanks!

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