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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Death and personal representatives: layout of the instructions

The subjects dealt with in this Chapter are as follows:

  • general introduction and background, see CG30210 - CG30283
  • introduction to taxation consequences, see CG30300 - CG30303
  • liability to the date of death, see CG30320 - CG30450
  • personal representatives and their liabilities, see CG30500 - CG30671
  • period of administration and ascertainment of residue, see CG30700+
  • distribution and vesting of assets, see CG30900 - CG30944
  • legatees and their treatment, see CG31100 - CG31212
  • treatment of certain land tenures in Scotland, see CG31300 - CG31302
  • variation of devolution of estates, see CG31400 - CG32090
  • valuation of assets at death and associated liaison with Specialist PT - IHT (formerly CAR - IHT and before that the CTO), see CG32210 - CG32280.