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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Personal representatives: who to assess: residence effects

TCGA92/S55 (1)

If all the personal representatives are either resident or ordinarily resident* in the United Kingdom the assessment may be made on one of them only (for example, AB as executor of CD deceased). Alternatively it may name any combination of them or all of them.

*For 2013/14 and later years ordinary residence does not need to be considered.