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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Death and personal representatives: automatic transfers

Certain transfers of interest will happen automatically without the need for further action. For example, if an individual domiciled in the UK owns an interest in an asset in the UK as a joint tenant, his or her interest will automatically pass to the other joint tenant on death. Similarly, for a person domiciled in a country with inheritance laws similar to those of Germany, the deceased’s assets will automatically be transferred to his heirs.