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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Death and personal representatives: transfer of assets on death

When an individual dies any interest in assets that person held passes to another person.The precise rules that apply will depend on

  • where the individual is domiciled

and

  • what country the asset is located in at the date of death

and

  • what type of interest the individual had in the asset.