CTM40445 | Particular bodies: housing associations: co- operatives: death of a member
From HM Revenue & Customs · Company Taxation Manual
Where a member of a co-operative housing association dies, rights under the lease () will pass to the personal representative for a limited period. provides that, for the first six months after the death of a member, occupation by non-members in accordance with the will, or under the provisions applicable on intestacy, will be treated as though it were occupation by a member.