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HMRC internal manual

Capital Gains Manual

Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: rates of charge

TCGA92/S4 (1) & TCGA92/S4 (1AA)

For 2011-12 to 2015/16 gains are charged at 28 per cent. From 2016/17 gains are charged either at 20% or, if, upper rate gains, 28%, see CG35200.

For the annual exempt amount see CG30600+.