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HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
Updated
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PMA: Partnerships and successions: Death of a spouse or civil partner

On the death of a spouse or civil partner, a qualifying activity carried on by the deceased person as a sole business may pass to the surviving spouse or civil partner.

In such a case, assessments on the surviving spouse or civil partner are sometimes made on a continuing basis as if the business carried on by the person who carried on the qualifying activity alone had not ceased (see BIM70670). Whether or not the assessments on the surviving spouse or civil partner are made on a continuing basis, capital allowances due to the person who carried on the qualifying activity alone for periods up to the date of death cannot be given in those assessments.