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.
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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
Updates to this page
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The helpsheet for the 2025 to 2026 tax year has been added and the version for the 2021 to 2022 tax year has been removed.
Update history
2026-04-06 00:15
The helpsheet for the 2025 to 2026 tax year has been added and the version for the 2021 to 2022 tax year has been removed.
2025-04-06 00:15
The helpsheet for the 2025 to 2026 tax year has been added and the version for the 2021 to 2022 tax year has been removed.
2024-04-06 00:30
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.
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-04-06 09:00
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.