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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Personal representatives: who to assess: residence effects

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


  • 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.

*For 2013/14 and later years consideration is given to whether the personal representative is UK resident or not UK resident. Ordinary residence does not need to be considered.