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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
13 May 2026 - See all updates

CG30610 - Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: rates of charge

TCGA92/S4 (1) & TCGA92/S4 (1AA)

For rates of tax see CG10245.

For the annual exempt amount see CG30600+.