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Contents

Official guidance

Capital Gains Manual

CG30200C · Death and Personal Representatives

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CG30210C · Terminology used
CG30300 · Introduction to taxation consequences: Personal representatives and taxation
CG30320C · Liability to the date of death and procedures
CG30500P · Personal representatives and their liabilities
CG30700P · Period of administration and ascertainment of residue
CG30900P · Distribution and vesting of assets
CG31100C · Legatees and their treatment
CG31300P · Non-trust life interests
CG31400C · Variation of the devolution of an estate
CG31900C · Non-retrospective variations
CG32210P · Valuation of assets at date of death and associated liaison with Specialist PT-IHT
CG30200 · Subjects dealt with

Death and Personal Representatives: contents
Death and personal representatives: subjects dealt with

CG30200 | Death and personal representatives: subjects dealt with

From HM Revenue & Customs · Capital Gains Manual

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