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Contents

Official guidance
Capital Gains Manual

CG30500P · Death and Personal Representatives: Personal representatives and their liabilities

  • CG30500 · Personal representatives
  • CG30520 · Personal representatives: changes: single continuing body for CGT
  • CG30540 · Personal representatives: computing gains: normal rules apply
  • CG30550 · Personal representatives: solicitors expenses
  • CG30560 · Personal representatives: incidental expenses
  • CG30570 · Personal representatives: incidental expenses: England: Wales: N Ireland
  • CG30580 · Personal representatives: incidental expenses: Scotland: scale deductions
  • CG30600 · Personal representatives: annual exempt amount
  • CG30610 · Personal representatives: rates of charge
  • CG30620 · Personal representatives: who to assess
  • CG30621 · Personal representatives: who to assess: residence effects
  • CG30640 · Personal representatives: assessing gains: Examples
  • CG30650 · Personal representatives: residence status
  • CG30660 · Personal representatives: remittance basis not in administration period
  • CG30670 · Personal representatives: special personal representatives
  1. Death and Personal Representatives: Personal representatives and their liabilities: contents
  2. Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: rates of charge

CG30610 | Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: rates of charge

From HM Revenue & Customs · Capital Gains Manual

TCGA92/S4 (1) & TCGA92/S4 (1AA)

For rates of tax see CG10245.

For the annual exempt amount see CG30600+.

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