Personal representatives

Produced by a Tolley Trusts and Inheritance Tax expert

Trusts and Inheritance Tax

Guidance

Personal representatives are those who are authorised to administer the estate of someone who has died.

The appointment as personal representative will either be as an executor, where the deceased appointed one or more persons named in their Will to deal with the estate, or as an administrator where a Will fails to make a successful appointment or where there is no Will.

Executors

The deceased’s Will usually makes an express appointment where the executors are named. There may also be an express appointment of a substitute executor who will only act should the first named executor(s) predecease the deceased or alternatively is unable or unwilling to take up the appointment.

There may even be a nomination in the Will which is where the Will authorises an individual to name an executor, although this is rare.

A trust corporation could be appointed and is defined by the Senior Courts Act 1981, s 128.

Finally, the deceased may have appointed partners in a trading firm, members of a limited liability partnership or directors of a company.

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