Who is taxed on the income

I have an estate where the wife owns rental properties in her own name. All her estate passes to her husband under the Will.

Does the estate pay the tax on any rental income until they are trasnferred into the name of the Husband, or can this go straight onto the husbands tax return.

Thanks in advance

Estate income (which might include interest, dividends, rents etc) on which income tax is due on the part of the PRs relates to income received during the administration period ie the day after the date of death death through to the end of the administration period (namely, when the residue has been ascertained).

Note that estates pay tax at the basic rates of 8.75% on dividends and 20% on any other income with no entitlement to any of the allowances on savings, dividends or income.

Absolute residuary beneficiaries are subject to income tax on receipt of income paid out by the PRs (with credit for income tax paid the PRs on such income).

Malcolm Finney