Personal tax – 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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HS282 Death, personal representatives and legatees (2013)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

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.