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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

CG30500P - Death and Personal Representatives: Personal representatives and their liabilities: contents

DEATH AND PERSONAL REPRESENTATIVES

Personal representatives and their liabilities

  1. CG30500
    Personal representatives
  2. CG30520
    Personal representatives: changes: single continuing body for CGT
  3. CG30540
    Personal representatives: computing gains: normal rules apply
  4. CG30550
    Personal representatives: solicitors expenses
  5. CG30560
    Personal representatives: incidental expenses
  6. CG30570
    Personal representatives: incidental expenses: England: Wales: N Ireland
  7. CG30580
    Personal representatives: incidental expenses: Scotland: scale deductions
  8. CG30600
    Personal representatives: annual exempt amount
  9. CG30610
    Personal representatives: rates of charge
  10. CG30620
    Personal representatives: who to assess
  11. CG30621
    Personal representatives: who to assess: residence effects
  12. CG30640
    Personal representatives: assessing gains: Examples
  13. CG30650
    Personal representatives: residence/domicile status
  14. CG30660
    Personal representatives: remittance basis not in administration period
  15. CG30670
    Personal representatives: special personal representatives

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