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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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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 the circumstances in which a self-assessment return may be issued by a Network office, and which cases should be passed to an HMRC Trusts office.

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 the format specified in (b) of CD1051.