Date/Time
Date: 08/04/2020 - 09/04/2035
Time: 12:00 am
Speaker - Gill Steel
Categories

AVAILABLE AS A RECORDING ONLY, FOR UNLIMITED VIEWING, FROM 8TH APRIL 2020

Aim:

  • To demystify the income tax treatment of estates and provide some practical tips

Outcome:

  • Participants will know how to deal with pre-death income; when an estate is able to use the informal procedures and when it is a complex estate; what the difference means and how to handle each type of case

Agenda:

  • Finalising the income tax position to the date of the deceased’s death
    • Liaison with deceased’s tax adviser
    • Notifying HMRC of the death
    • Outstanding liabilities
    • Failure to declare income by the deceased
    • Practicalities
  • Tackling the administration period
    • Registering a complex estate
    • Informal procedures formalised for small estates
    • Complex estates
    • Returning income and gains – SA900
    • Income accrued before but paid after death
    • Distributing income from estates
      • Know your beneficiary
      • Deductions
      • Discretionary interests in residue
      • Aggregate income entitlements
    • Tax certificates – R185 Estate Income
    • Awkward assets

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