Where personal representatives (PRs) are liable for IHT on a death they must, on delivery of their account, pay all the IHT for which they are liable and may, at the same time, pay any part of the IHT for which they are not liable, if the persons liable request them to do so1.
For example, a testator may often direct he PRs, under the terms of the Will, to pay the IHT in respect of failed PETs or GWRs. Where the PRs do so, this is deemed as a pecuniary legacy to the person otherwise burdened with the payment. See I11.404 for further details.
It will only be on paying the IHT for which they are liable in respect of their account that the PRs will obtain the Grant of Probate or of Letters of Administration authorising them to act2.
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Web page updated on 17 Mar 2025 14:12