[Income tax: taxable persons](https://library.croneri.co.uk/cch_uk/etc/4000)

1. [Trusts](https://library.croneri.co.uk/cch_uk/etc/4060)

1.1. Taxable status determined by residence status of trustees

1.2. UK resident trustees

1.2.1. Trust taxed on worldwide income

1.3. Non-UK resident trustees

1.3.1. Trust tax on UK-source income

2. [Estates in administration](https://library.croneri.co.uk/cch_uk/etc/4060)

2.1. Personal representatives income tax liability depends on residence status of the deceased

2.2. UK resident

2.2.1. Income tax charged on worldwide income of the estate

2.2.2. Remittance basis claim not possible

2.3. Non-UK resident

2.3.1. Income tax charged on UK-source income

3. [Partnerships](https://library.croneri.co.uk/cch_uk/etc/4020)

3.1. Partnerships not subject to tax

3.1.1. Still required to file a tax return

3.2. Profits and losses allocated between partners

3.2.1. Share reported on their individual tax return

4. [Liability of Individuals](https://library.croneri.co.uk/cch_uk/etc/4010)

4.1. UK-resident

4.1.1. UK domiciled (or deemed domiciled)

4.1.1.1. Taxed on worldwide income

4.1.2. Non-UK domiciled

4.1.2.1. Taxed on worldwide income but can claim remittance basis in respect of foreign income

4.2. Non-UK resident

4.2.1. Taxable on UK-source income

5. [Spouses and civil partners](https://library.croneri.co.uk/cch_uk/etc/4030)

5.1. Treated as independent taxpayers

5.2. If 'living together' income from joint property taxed in equal shares

5.2.1. Some income excluded from treatment

5.2.2. Form 17 - claim to be assessed on actual beneficial ownership, if unequal.

6. [Minors](https://library.croneri.co.uk/cch_uk/etc/4040)

6.1. No minimum age requirement for income tax

6.2. A minor is subject to all UK tax legislation

6.3. Usually dealt with through their parent, guardian or trustee