Revenue Note for Guidance

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Revenue Note for Guidance

Part 46

Persons Chargeable in a Representative Capacity


Income tax and corporation tax


This Chapter provides for the taxation of personal representatives for the purposes of income tax and corporation tax. It provides for the taxation of bodies of persons, trustees or guardians of incapacitated persons, executors of deceased persons and court appointed receivers. It also outlines the duties under the Tax Acts of trustees of incapacitated persons and minors, personal representatives of non-resident companies and executors. Furthermore it provides for limiting the liability of certain trustees, agents and receivers who have made returns under section 890.

1044 Bodies of persons

(1) A body of persons (for example, a society) is chargeable to income tax in the same manner as any person under the Income Tax Acts unless the body is chargeable to corporation tax under section 21.

(2) The officer responsible for ensuring that all acts required to be done under the Income Tax Acts regarding the assessment and payment of tax of the body and the assessment of employees of the body is the treasurer, auditor or receiver of the body. In the case of a company the officer responsible is the company secretary.

(3) These officers may retain so much of the money coming into their hands on behalf of the body as is sufficient to pay the tax charged on the body and are indemnified for all such payments made under the Income Tax Acts.

Relevant Date: Finance Act 2021