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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Liability to date of death: introduction

The normal rules of Capital Gains Tax apply in dealing with the affairs of a person up tothe date of death. These are supplemented by additional rules dealing with the treatmentof

  • assets held by the deceased on the date of death of which he or she was competent to dispose, see CG30330 -CG30391
  • gifts made by donatio mortis causa, see CG30400 - CG30413


  • unused allowable losses arising in the year of death, see CG30430 - CG30440.