Tax liability before probate granted

ChesterDog

My mother's savings and investments, which I ran for her, have largely been trapped in probate for a tedious nine months since she died.

Finally, they have all been released (currently into her solicitor's client account) and this has prompted me to think about the tax situation with regard to accumulated dividends and interest.

My mother was a basic rate taxpayer, while my father (the sole beneficiary) is higher rate.

Are earnings from my mother's accounts since her death effectively his (as I presume) and therefore subject to further taxation via his next tax return even though they do not actually pass into his name until the probate process is all finished?

xylophone

http://www.gilberts.uk.com/cms/filelibrary/The_tax_aspects_of_administering_an_estate_after_death.pdf

http://www.hmrc.gov.uk/bereavement/ see "Tax due on money received after a death"

Does anything here assist?

ChesterDog

Indeed it does, thank you.

At first glance, it looks as though they continue to be taxed as if still belonging to the deceased while in the 'administration period', which would make it nice and staightforward.