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HMRC internal manual

Capital Gains Manual

Personal representatives and taxation: liabilities to date of death

The personal representatives must settle the liability of the deceased up to the date of death with the responsible office. See TSEM7204. This will include any Capital Gains Tax on any transactions occurring in the year of death prior to the date of death and any open capital gains liabilities for earlier years. See CG30320 - CG30450 for further details.