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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Death and personal representatives: others cases

In other cases, although the transfer of assets is deemed to have happened at the date ofdeath, further action is required to establish title. For example, in the case of estateslocated in the United Kingdom the deceased’s assets other than interests in jointtenancies and certain partnerships are deemed to pass to personal representatives at thedate of death. However the personal representatives have to obtain a grant of probate orof letters of administration (in Scotland a confirmation) in order to establish title.Normally the personal representatives will have to pay any Inheritance Tax that is due ona provisional calculation before they can receive the necessary grant.