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HMRC internal manual

Trusts, Settlements and Estates Manual

Legal Background to Trusts and Estates: Tenants in common

Where tenants in common hold land, each has absolute ownership of a fractional share of the whole. When a tenant in common dies his fractional share passes to his personal representatives as part of his estate. It does not pass to the other tenant(s) as it would under a joint tenancy (TSEM6306).

For CGT purposes, when the property is sold, each tenant is entitled to his fractional share of the net proceeds (CG70500 – CG70503).