Taxes Consolidation Act 1997 section 52

Persons chargeable

Section 52 establishes who is liable to be charged income tax under Schedule D.

• Income tax under Schedule D is charged on and paid by the person or body of persons who receives or is entitled to the relevant income.
• A "body of persons" includes trustees of a trust and personal representatives of a deceased person's estate.
• Trustees may be charged on income that passes through their hands or on income they are entitled to, even if they do not actually receive it.
• In practice, trustees may not always be charged on income they are entitled to receive, provided some other person can be charged on that income instead.