Joe

I am a Swiss citizen living in the UK and pay UK taxes. My late parents lived in Switzerland. Under Swiss tax rules, my mother was responsible law to pay all taxes on all assets up to her death, but from the time of her death the heirs are responsible individually for paying relevant taxes according to the tax rules of where they live even before the estate is divided among heirs. (This is different from the UK, where the income to the estate is taxed for the estate as a whole until it is divided among heirs, as far as I understand.) My question is about the period from my mother's death to the time when the estate will be divided among her heirs and my share will be transferred to me here in the UK: do I have to pay income tax on interest on an inheritance from when my part of the inheritance is transferred to me, or do I have to pay UK income tax for my share of interest income accruing to the estate even before it is divided? In other words, does my UK income tax liability start when my inheritance is transferred to me, or does it already apply before the estate is divided, when I only have a future claim on a share of the estate? Thank you for any help you can provide.

I am a Swiss citizen living in the UK. My late parents lived in Switzerland. Under Swiss tax rules, my mother was responsible law to pay all taxes on all assets up to her death, but from the time of her death the heirs are responsible individually for paying relevant taxes according to the tax rules of where they live. For the period from my mother's death to the time when the estate will be divided among her heirs and my share will be transferred to me here in the UK, am I liable to UK tax for from interest income etc. accruing to the estate? In other words, does my UK tax liability start when my inheritance is transferred to me, or does it already apply when I only have a future claim on a share of the estate?