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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents

CG30200C - Death and Personal Representatives: Contents

DEATH AND PERSONAL REPRESENTATIVES

  1. CG30210C
    Terminology used
  2. CG30300
    Personal representatives and taxation
  3. CG30320C
    Liability to the date of death and procedures
  4. CG30500P
    Personal representatives and their liabilities
  5. CG30700P
    Period of administration and ascertainment of residue
  6. CG30900P
    Distribution and vesting of assets
  7. CG31100C
    Legatees and their treatment
  8. CG31300P
    Non-trust life interests
  9. CG31400C
    Variation of the devolution of an estate
  10. CG31900C
    Non-retrospective variations
  11. CG32210P
    Valuation of assets at date of death and associated liaison with Specialist PT-IHT
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