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HMRC internal manual

Capital Gains Manual

Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: residence/domicile status

TCGA92/S62 (3)

The personal representatives are deemed to have the same residence, ordinary residence* and domicile status as the deceased had at the date of death.

If a deceased person was not resident and not ordinarily resident* in the United Kingdom at the date of his or her death there are only three situations in which the personal representatives can be concerned with United Kingdom Capital Gains Tax. These are

  • if the deceased was at some time prior to the date of death resident or ordinarily resident* in the United Kingdom and there are unsettled capital gains liabilities in respect of that earlier period to be dealt with
  • if prior to death the deceased, although neither resident nor ordinarily resident*, was carrying on a trade, profession or vocation in the UK through a branch or agency and there are unsettled capital gains liabilities in respect of that activity to be death with

or

  • if prior to death the deceased, although neither resident nor ordinarily resident* was carrying on a trade, profession or vocation in the UK through a branch or agency and the personal representatives continue that activity during the administration period.

 

*The ‘not ordinarily resident’ condition only applies for the years up to and including 2012/13. For 2013/14 and later years ordinary residence does not need to be considered.