Guidance

Capital Gains Tax when someone dies (Self Assessment helpsheet HS282)

Find help about filling in the Capital Gains Tax summary pages of your tax return when someone dies.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20232024 — See all updates

Documents

HS282 Death, personal representatives and legatees (2023)(2024)

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HS282 Death, personal representatives and legatees (2022)(2023)

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HS282 Death, personal representatives and legatees (2021)(2022)

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HS282 Death, personal representatives and legatees (2020)(2021)

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Details

This guide explains how Capital Gains Tax applies when someone dies. In particular how to work out gains or losses made by the personal representatives and those who inherit property from the person who has died. It covers:

  • personal representatives
  • the administration period
  • the residue of the estate
  • legatees
  • intestacy
Published 4 July 2014
Last updated 6 April 20232024 + show all updates

  1. The helpsheet for the 2024 to 2025 tax year has been added and the version for the 2020 to 2021 tax year has been removed.

  2. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  3. The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.

  4. Help sheet HS282 Death, personal representatives and Legatees (2021) has been added.

  5. Help sheet HS282 Death, personal representatives and Legatees (2020) has been updated.

  6. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  7. The helpsheet has been added for the tax year 2018 to 2019.

  8. The helpsheet has been added for the tax year 2017 to 2018.

  9. The helpsheet has been added for the tax year 2016 to 2017.

  10. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  12. First published.