855. Personal representatives.

In relation to property forming part of the estate of a deceased person the personal representatives1 are treated as a single and continuing body of persons distinct from the persons who may from time to time be the personal representatives2. The body of persons is treated as having the deceased's residence and domicile at the date of death3. Capital gains tax due from the relevant personal representatives4 may be assessed and charged on and in the name of any one or more of them5.

For the tax year in which an individual dies and for the next two following years