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CCH Software User Documentation

Estate Income

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Enter the details relating to income you have received from the estate of a deceased person in the Estate Income tab.

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
(2016 and earlier years Basic Rate)

Rental income and profits from a trade. This does not include savings or dividend income.

Savings Income
(2016 and earlier years Lower Rate)

Includes savings income such as interest received.

Dividend Income
(2016 and earlier years Dividend rate)

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


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