Executor/beneficiary CGT liability on sale of overseas holdings as part of winding up an estate

If a UK resident/tax domicile is both executor and beneficiary of an overseas estate should any capital gain from shares sold (as the executor) in order to transfer funds (to the beneficiary) be declared in the UK or in the country of the estate. The deceased was not UK resident/domiciled and there are no UK assets involved.

Hi,
If there is a will that transferred the shares to you then it is you who is liable on any gain made and this needs to be reported.
Thank you.