- HM Revenue & Customs
- Part of:
- Self Assessment forms and helpsheets: Capital Gains Tax and Self Assessment
- 4 July 2014
- Last updated:
- 11 April 2017, see all updates
Capital gains when someone dies.
Ref: HS282 PDF, 267KB, 8 pages
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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
Updated: 11 April 2017
- The helpsheet has been added for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- First published.