IHTM30031 | Definition and extent of liability: personal representatives
From HM Revenue & Customs · Inheritance Tax Manual
Under the term ‘personal representatives’ () includes
any person by whom, or on whose behalf, an application is made for a grant () or reseal in the United Kingdom
any such person as is mentioned in - broadly an executor de son tort or constructive trustee.
Scotland
In Scottish law ‘personal representatives’ has no precise meaning. It should be regarded as comprising in Scotland those persons who would answer the description in English law (including the extension by ). Any question of whether a Judicial Factor is included in the term should be referred to Technical in Edinburgh.