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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
Updated
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Capital Gains Manual: Death and Personal Representatives: Personal representatives and their liabilities: contents

DEATH AND PERSONAL REPRESENTATIVES

Personal representatives and their liabilities

  1. CG30500
    Personal representatives
  2. CG30520
    Personal representatives: changes: single continuing body for CGT
  3. CG30540
    Personal representatives: computing gains: normal rules apply
  4. CG30550
    Personal representatives: solicitors expenses: England: Wales: N Ireland
  5. CG30551
    Personal representatives: solicitors expenses: Scotland
  6. CG30560
    Personal representatives: incidental expenses
  7. CG30561
    Personal representatives: incidental expenses
  8. CG30570
    Personal representatives: incidental expenses: England: Wales: N Ireland
  9. CG30571
    Personal representatives: incidental expenses: cost of establishing title
  10. CG30572
    Personal representatives: incidental expenses: cost of establishing title
  11. CG30573
    Personal representatives: incidental expenses: commission on disposals
  12. CG30580
    Personal representatives: incidental expenses: Scotland: scale deductions
  13. CG30581
    Personal representatives: incidental expenses: Scotland: scale deductions
  14. CG30582
    Personal representatives: solicitors expenses: Richards case
  15. CG30590
    Personal representatives: solicitors expenses: deductions
  16. CG30591
    Personal representatives: solicitors expenses: deductions
  17. CG30600
    Personal representatives: annual exempt amount
  18. CG30601
    Personal representatives: annual exempt amount
  19. CG30610
    Personal representatives: rates of charge
  20. CG30620
    Personal representatives: who to assess
  21. CG30621
    Personal representatives: who to assess: residence effects
  22. CG30622
    Personal representatives: who to assess: residence effects
  23. CG30623
    Personal representatives: who to assess: residence effects
  24. CG30624
    Personal representatives: who to assess: residence effects
  25. CG30625
    Personal representatives: who to assess: residence effects
  26. CG30640
    Personal representatives: assessing gains: Example 1
  27. CG30641
    Personal representatives: assessing gains: Example 2
  28. CG30650
    Personal representatives: residence/domicile status
  29. CG30651
    Personal representatives: deceased not resident/not ordinarily resident
  30. CG30660
    Personal representatives: remittance basis not in administration period
  31. CG30670
    Personal representatives: special personal representatives
  32. CG30671
    Personal representatives: special personal representatives