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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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