Guidance

Death, personal representatives and legatees: HS282 Self Assessment helpsheet

Capital gains when someone dies.

Documents

HS282 Death, personal representatives and legatees (2014)

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Details

This guide explains how Capital Gains Tax applies when someone dies. It covers personal representatives, the administration period, the residue of the estate, legatees and intestacy.

Published 4 July 2014
Last updated 11 April 2017 + full page history
  1. The helpsheet has been added for the tax year 2016 to 2017.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. First published.