TSEM7392 - Deceased persons: capital gains
If the personal representatives dispose of assets during the administration period and make chargeable gains, the annual exemption is due for the year of death and the two following years (CG30600).
For gains from 6 April 2011 to 5 April 2016 the rate is 28%.
For gains from 6 April 2016 to 5 April 2024 not including residential property the rate is 20%
For gains from 6 April 2016 to 5 April 2024 for disposals of residential property the rate is 28%.
For gains from 6 April 2024 not including residential property the rate is 20%
For gains from 6 April 2024 for disposals of residential property the rate is 24%.