Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Liability to date of death: annual exemption

There is no restriction imposed on the amount of the annual exemption for a year in whichan individual dies. The whole of the exemption is available to set against gains arisingin that year however short the period from 6 April to the date of death.