I am dealing with the administration of an estate where we have been receiving payments of rent from property letting agents who arranged the letting of the deceased’s home shortly before her death. The executors who are the beneficiaries and are uk residents informed us that they will agree the tax position covering the administration period themselves. I am aware that where a landlord is non-resident the letting agent has to deduct tax from rental before payment to the landlord is made. Are we in anyway obliged to retain monies from the rent sufficient to cover the likely tax liability? I think not but would welcome others views.