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HMRC internal manual

Capital Gains Manual

Death and Personal Representatives: Personal representatives and their liabilities: 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.

If the personal representatives include any person(s) who is/are neither resident nor ordinarily resident in the UK then the assessment may name

  • all the personal representatives

or

  • one or more of the personal representatives who is/are resident or ordinarily resident in the United Kingdom providing that none of the personal representatives who are neither resident nor ordinarily resident are named.

If there is likely to be any dispute about the assessment or any difficulty with collection then you should establish the names of all the personal representatives and they should all be named in the assessment. In particular, where

  • liabilities arise from disposals by personal representatives appointed under a separate will dealing with assets abroad

and

  • those personal representatives are neither resident nor ordinarily resident

the assessment should be made on all the personal representatives appointed under both wills.

Where there have been changes in the personal representatives during the period of administration, see CG30520, the assessment should only name persons who are personal representatives at the date the assessment is made.