CG30650 | Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: residence status

TCGA92/S62 (3)

The personal representatives are deemed to have the same residence status as the deceased had at the date of death.

If a deceased person was not resident in the United Kingdom at the date of his or her death there are only three situations in which the personal representatives can be concerned with United Kingdom Capital Gains Tax. These are:

• if the deceased was at some time prior to the date of death resident in the United Kingdom and there are unsettled capital gains liabilities in respect of that earlier period to be dealt with

• if prior to death the deceased, although not resident , was carrying on a trade, profession or vocation in the UK through a branch or agency and there are unsettled capital gains liabilities in respect of that activity to be death with

or

• if prior to death the deceased, although not resident was carrying on a trade, profession or vocation in the UK through a branch or agency and the personal representatives continue that activity during the administration period.