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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Personal representatives: deceased not resident/not ordinarily resident

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.