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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Personal representatives: incidental expenses: cost of establishing title

The following amounts may be allowed as the personal representatives’ allowable expenditure for the cost of establishing title.

Date of death after 5 April 1993

Gross value of estate Allowable expenditure
   
Up to £40,000 1.75 per cent of the probate value of the assets sold by the personal representatives
Between £40,001 and £70,000 Fixed amount of £700 to be divided between all the assets in the Estate in proportion to their probate values and allowed in those proportions on assets sold by the personal representatives
Between £70,001 and £300,000 1 per cent of the Probate value of the assets sold
Between £300,001 and £400,000 A fixed amount of £3,000 to be divided between all the assets in the Estate in proportion to their probate values and allowed in those proportions on assets sold by the personal representatives
Between £400,001 and £750,000 0.75 per cent of probate value of the assets sold

The scale does not extend to gross Estates exceeding £750,000 which should be dealt with on their merits following the principles in Scottish cases in which method 2 in CG30551 has been adopted.

Date of death after 5 April 1981 and before 6 April 1993

Gross value of estate Allowable expenditure
   
Up to £20,000 1.5% of the probate value of the assets sold by the personal representatives
Between £20,001 and £30,000 Fixed amount of £300 to be divided between all the assets in the Estate in proportion to their probate values and allowed in those proportions on assets sold by the personal representatives
Between £30,001 and £150,000 1% of the Probate value of the assets sold
Between £150,001 and £200,000 A fixed amount of £1,500 to be divided between all the assets in the Estate in proportion to their probate values and allowed in those proportions on assets sold by the personal representatives
Between £200,001 and £400,000 0.75 per cent of probate value of the assets sold

The scale does not extend to gross Estates exceeding £400,000 which should be dealt with on their merits following the principles in Scottish cases in which method 2 in CG30551 has been adopted.