This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Death and personal representatives: terminology used

In general this guidance refers to the terminology used in cases of death of persons domiciled in England and Wales and having their assets situated in England and Wales. In most respects the taxation principles are the same for cases of persons who are domiciled in Scotland or Northern Ireland and have assets situated in those locations. However, the general law background may differ slightly. For example the legal framework in England and Wales is laid down in the Administration of Estates Act 1925 but there is no corresponding Act for Scotland. In Northern Ireland the Administration of Estates (Northern Ireland) Act 1955 applies.

As a result of the differences in general law between these countries some of the terminology used for cases outside England and Wales may differ from that used in this guidance.

More detailed guidance is available within the Trusts, Settlements and Estates Manual.