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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Personal representatives: who to assess: residence effects

If there is likely to be any dispute about the assessment or any difficulty with collection then the District 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


  • For 2013/14 onwards - those personal representatives are not resident
  • For the years up to and including 2012/13 - those personal representatives are neither resident nor ordinarily resident

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