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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Death and personal representatives: distributing the estate

If the Estate is solvent, the personal representatives have a duty to distribute the net balance to legatees. In doing this executors must follow the wishes of the deceased as set out in the will. Administrators must follow rules laid down by legislation. These rules are set out at TSEM7804+.