CG-APP18-150 - Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Personal representatives and capacitors
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1.5 Personal representatives and capacitors
1.5 Personal representatives and capacitors
Personal representatives and capacitors may complete a return for an estate or on behalf of an individual they have the authority to act on via their own CGT on UK Property Account.
A capacitor is someone who helps a friend or relative manage their tax, such as a power of attorney.
Personal representatives and capacitors must have a CGT on UK Property Account to manage and report gains for the estate or individual they are acting for. The same CGT on UK Property Account may be used to manage and report gains for the personal representative or capacitor’s own affairs. Only one personal representative is required to make the report on behalf of the individual that made the disposal.
To start a return for an estate or on behalf of an estate of another individual, personal representatives and capacitors should:
- Sign in to their own CGT on UK Property Account or create one (see section 1.2)
- Start a new return
- Select the option to complete the return for someone else or someone who has died
- Enter the person’s full name and, if available, one of the following:
- Their National Insurance Number
- Their Self Assessment Unique Taxpayer Reference
- Their CGT on UK Property Account number
- The date of the individual’s death (for personal representatives)
- Capacitors should provide evidence that they have the authority to act on the individual’s behalf, for example a lasting power of attorney (LPA) document, which can be uploaded as an attachment when submitting the return.
The details provided must match the details HMRC holds about that person.
1.51 Agent authorisation
Personal representatives may authorise an agent using the digital handshake process set out in 1.3 to report and pay CGT from the disposals of UK property on their behalf via their personal CGT on UK Property Account. Authorisation will allow an agent to report disposals online to HMRC. Returns sent by an agent on behalf of a personal representative cannot be viewed or amended online after they have been submitted. To make an amendment, the agent will need to need to use a paper form - see 1.13
Authorisation will enable the agent to view returns previously submitted by the personal representative for their personal tax affairs. It is not currently possible for an agent to be authorised for a single return.
1.52 Period of administration
Personal representatives should use the CGT on UK Property Account to report disposals to HMRC made during the period of administration (see CG30700.)
In period of administration cases, a charge is not created in real time. When the return is submitted online a message will be displayed advising that HMRC will contact the personal representative with the amount due and how payment can be made. The payment window is stopped when the return is received and will restart once the charge is raised.
When the charge is raised manually by HMRC a letter will be issued advising of the charge reference number, how to pay and what date to pay it by. For completion dates on or after 27 October 2021, personal representatives are given the greater of 30 days from the date the charge is raised or 60 days from the completion date to pay the tax due. For completion dates between 6 April 2020 and 26 October 2021, personal representatives will be given 30 days from the date the charge is raised to pay.
1.53 Amendments
A return completed by a personal representative or capacitor and sent to HMRC is not available to view or amend through the CGT on UK Property Account. This is to protect customer information held on the account. It is recommended that personal representatives and capacitors retain a digital or printed copy of the return for their records.
To make amendments to a return, personal representatives and capacitors will need to use a paper form to make an amendment - see 1.13