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For tax purposes, it is established by cases decided in the courts that income¹ and outgoings² accrued, but not payable, up to the date of death, are not included in the computation of the income tax liability of the deceased and that such income is chargeable to tax on the personal representatives (so far as tax is not deducted at source)³.

PRs (see I4.530) are chargeable to income tax (see I4.534)⁴:

1. Ìý

   (a)ÌýÌýÌýÌý on dividend income at the dividend ordinary rate, and

2. Ìý

   (b)ÌýÌýÌýÌý on other income at the basic rate

See E1.101E regarding the structure of Scottish income tax rates.

PRs are not charged to tax at other rates, such as the higher rate⁵.

PRs are chargeable to income tax at the basic rate on a gain from a life assurance contract or a new non-resident insurance policy (see E1.447), which would be chargeable if the gain would have been chargeable if realised by an individual⁶.

Apart