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HMRC internal manual

Capital Gains Manual

Payment of tax: occasions when payment can be sought from others

There are various provisions which allow the recovery of tax from a person other than the one originally assessed. These include

  • Recovery of unpaid tax for the period up to the date of death from the personal representatives of the deceased, TMA70/S74, TMA70/S77.
  • Recovery of the tax assessed on trustees in certain circumstances from trust beneficiaries, TCGA92/S69 (4), see CG35420.
  • Recovery from the donee of tax unpaid by the donor in respect of a gift, TCGA92/S282, see CG66500+.
  • Recovery from the donor of tax unpaid by the donee in respect of a held over gain following emigration by the donee, TCGA92/S168 (7), see CG67270+.
  • Recovery from the company owning the assets where a charge arises following the transfer of a company’s business as part of a reconstruction or amalgamation, TCGA92/S139 (7), see CG52815.
  • Recovery of unpaid tax from other members of the group generally, or a controlling director TCGA92/S190, see CG45973.
  • Recovery of company’s tax from shareholder receiving capital distribution of chargeable gains, TCGA92/S189, see CG40700+.
  • Recovery of tax unpaid under an exit charge payment plan agreed on the migration of a company from the UK from any other group company or controlling director, TMA70/S109E(2A), see CTM34190.