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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Personal representatives and taxation

Personal representatives are concerned with three distinct areas of taxation, viz.,

  • Income Tax and Capital Gains Tax liabilities to the date of death
  • the Inheritance Tax liability arising as a result of the death

and

  • Income Tax and Capital Gains Tax liabilities arising in the period of administration.