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HMRC internal manual

Capital Gains Manual

Death and Personal Representatives: Distribution and vesting of assets: Personal representatives: liability after distribution

If personal representatives distribute assets of the estate before taking reasonable steps to ascertain and settle the debts of the estate they incur a personal liability. This liability will be for the excess of the debts of the estate over the assets they still hold up to a limit of the value of the assets they have already distributed. You should therefore not be dissuaded from attempting to establish the full Capital Gains Tax liabilities of an estate where there have already been distributions of assets by claims from the personal representatives that they have not retained sufficient assets to enable them to pay any further liability.