IHTM02165 | Communications: Personal applicants: cases involving agents where the personal representative becomes involved

From HM Revenue & Customs · Inheritance Tax Manual

Sometimes a personal representative () (PR) may become involved in a case even though there is an agent acting. This may be because

  • the PR is unhappy with the agent and decides to take over

  • the PR may be unhappy with the way we are handling the case and intervene personally, or

  • we involve the PR by writing to them or issuing a Notice of Determination (), if we cannot get a satisfactory response from the agents.

In all these circumstances the same basic rules apply as when dealing with a Personal Applicant (PA) (). But, you must bear in mind that the PR may not have a full picture of what has been happening in the way that a PA would. So you may find it useful to provide some sort of summary of what has happened and even, possibly, copies of correspondence.