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Posted Wed, 10 Apr 2024 08:38:07 GMT by dhj58
Does receipt of a taxed interest payment from an estate of a deceased person prompt a requirement to compete an annual personal tax return if there is no other reason to do so and no further tax is due? The HMRC self assessment criteria checker is not clear on this point unless such payments fall into the category of "income from a trust". Can anyone clarify the position on this please?
Posted Fri, 19 Apr 2024 09:14:35 GMT by HMRC Admin 25
Hi dhj58,
The criteria for payments from an estate is income from a settlement or estate of a deceased person and further tax is due on the income (not including cash lump sums or cash residue).
If no further tax is due then you would not meet the criteria.
If you are unsure you contact HMRC:
Self Assessment: general enquiries
Thank you. 

Posted Fri, 19 Apr 2024 12:10:43 GMT by dhj58
Thanks for your reply. Since posting this question I did manage to get through to SA General Queries on a webchat. The advice received was that I did need to submit a return with a form SA107, so I have done so.

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