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HMRC internal manual

Capital Gains Manual

Death and Personal Representatives: Legatees and their treatment: who is a legatee: legatee defined

TCGA92/S64 (2)

Legatee is defined in TCGA92/S64 (2) as including any person taking

  • under a testamentary disposition, that is, normally a will
  • on an intestacy


  • on a partial intestacy.

A partial intestacy arises when a person dies and leaves a will but the will does not fully dispose of the estate. This could happen if a deceased made only specific bequests, did not deal with residue and failed to give instructions concerning some of the assets he or she held at death. More commonly it arises because residue has been left to a person or persons who have already died and no provisions are included about what is to happen in those circumstances. Then the specific bequests take effect according to the will but residue has to be dealt with under the intestacy rules.