I am one of the personal representatives for a deceased person’s estate, the estate includes a property which is to be sold. I am aware that an individual can claim principal private residence relief (PPR) on the disposal of property but is this claim also possible by personal representatives?

Any gain on the disposal of assets by the personal representatives are, in their simplest form, calculated by reference to the sales proceeds less the value of the asset at the date of the death. Personal representatives are entitled to an annual exemption amount but only in the tax year of death and the following two tax years. Certain reliefs are also available.