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

HMRC internal manual

Capital Gains Manual

Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: who to assess

When chargeable gains arise to personal representatives in that capacity and not when acting as nominee for legatees who are absolutely entitled, if possible the informal procedure explained in TSEM7410 should be used.  TSEM7406 explains that in the majority of cases HMRC PAYE & SA Cardiff and HMRC Administration of Estates Cardiff will be responsible for dealing with the liability arising during the administration period of the deceased’s estate. That guidance gives details of the exceptions to this general rule.  

The guidance in the following paragraphs applies in the exceptional circumstances where there is need to make an assessment outside the normal self assessment or informal procedures.  If necessary an appropriate assessment should be made on the executor, administrator or personal representative in accordance with SAM22001.