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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
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Legatees: recipient under Donatio Mortis Causa is legatee

A person who receives a gift by way of Donatio Mortis Causa, see CG30500+, is to be treated as a legatee for some limited purposes (TCGA92/S64 (2)). The person is not to be treated as a legatee for any of the purposes of TCGA92/S62 but is to be so treated for all other purposes of the Capital Gains Tax Acts. In particular this means that the provisions in TCGA92/S64 (1) allowing a deduction to a legatee for the cost of transferring an asset to that legatee, see CG31190 - CG31192, are to apply to such a recipient.