Estate Income
Tax Rates and Income Types
The following table describes the tax rates and types of income that you can claim tax relief for.
Tax Rate |
Types of Income |
Non savings Income |
Rental income and profits from a trade. This does not include savings or dividend income. |
Savings Income |
Includes savings income such as interest received. |
Dividend Income |
Dividends from UK and foreign companies for 2017 |
Non-repayable basic rate |
Relates to gains realised on certain life insurance policies |
Income taxed at 22% |
Relates to any income taxed at 22% which the personal representative paid after 6 April 2008 |
Non-repayable lower rate |
Relates to tax years prior to 5 April 1999, and is only relevant if undistributed income is carried forward from 1998–99 or earlier years |
Non-repayable dividend | Relates to dividends paid on UK shareholdings from 1999–2000 to 2015-2016. |
SA100 Estate Income and R185E (253195 & 253196 & 264077)
Following changes by HMRC for the year 2023 onwards, we have removed the row for Income taxed at 22%:
A new row Dividend Income – earlier year tax rate has been added:
The linking from the SA900 and R185E has also been updated to ensure that the correct values are mapped to the new box 18.1