Enter the name of the person who has disposed of the whole or part of the UK property or land, or interest in the property or land subject to non-resident Capital Gains Tax. Only use alpha-numeric (A-Z, a-z, 0-9), hyphen ( - ), apostrophe ( ' ), comma ( , ), forward slash ( / ), ampersand ( & ) and space - maximum of 100 characters.
Where the interest in the property or land was held jointly or by a partnership which includes individuals, each person or individual partner must notify HM Revenue and Customs (HMRC) individually.
If the property or land owned by a partnership which includes individuals, this will be the name of the individual partner notifying HMRC.
If the property or land owned by a non-resident trust, this will be the trustee or if there are 2 or more trustees, the principal acting trustee. If you fall under this category you must also provide the name of the Trust in the box headed 'Name of the Trust'.
This will be the name of the personal representative. If you fall under this category you must also provide the name of the deceased person in the box headed 'Name of the deceased person'.
Personal representatives is the term used for the persons who are responsible for settling the affairs of a deceased person and includes both executors and administrators. A personal representative may be dealing with either the period from the date of death to 5 April and/or the period of administration. (This is the time between the day after the death and the date the estate is settled).
For further guidance about returns for someone who has died, follow the link below on GOV.UK