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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

CG30700P - Death and Personal Representatives: Period of administration and ascertainment of residue: contents

DEATH AND PERSONAL REPRESENTATIVES

Period of administration and ascertainment of residue

  1. CG30700
    Personal representatives: period of administration
  2. CG30710
    Personal representatives: extended period of administration
  3. CG30720
    Personal representatives: confusion over terminology
  4. CG30730
    Personal representatives: acquire at market value
  5. CG30750
    Personal representatives: sales: before residue is ascertained
  6. CG30760
    Personal representatives: sales: legatee only holds a chose in action
  7. CG30770
    Personal representatives: transfers to legatees: no chargeable gain
  8. CG30780
    Personal representatives: necessary to establish if residue ascertained
  9. CG30781
    Personal representatives: residue: early date
  10. CG30790
    Personal representatives: residue: late date
  11. CG30800
    Personal representatives: how residue is ascertained
  12. CG30810
    Personal representatives: residue: providing funds
  13. CG30820
    Personal representatives: residue: executor's year

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