Buffy
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Capital gains relief for beneficiary
I am executor and sole beneficiary to my husband's estate. I have the grant of probate and there was no inheritance tax due. I am in the process of selling our home, which was under his name on the deeds. I want to move closer to my family. He passed away in June and the house sale will not be making a gain. As executor, I am aware that if the beneficiary, myself, was living in the house before and after his death, I am entitled to residential relief, but I cannot find out if I gave to fill out a form for this, or as the property isn't making a gain, do I need to inform HMRC at all?