Shared CGT on inherited estate - deed of appropriation required?

My late mother’s estate has 3 executors who are also the main beneficiaries. Probate has been granted and a potential sale of the house has been agreed at the probate value so there is no CGT due on that. However, there were also shares and investments that have been sold immediately following the grant of probate and the total value of these has increased by £9740 over the probate value. Obviously, CGT must be paid on this. Now that the investments are sold, is it too late to issue a deed of appropriation sharing the realised value equally between the beneficiaries so that we can claim 3 x £3000 of CGT relief? Or do we have to pay the CGT as the estate and only claim £3000 of tax relief?

Hi Sam1931,
For guidance on this very specialised aspect of taxation, please call our Bereavement and Deceased Estate helpline:
Bereavement and deceased estate.
Thank you.