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Contents

Official guidance
International Manual

INTM340000 · Double Taxation applications and claims: Applicants/claimants: Estates and deceased persons

  • INTM340010 · Introduction
  • INTM340020 · Definitions
  • INTM340030 · Claims by personal representatives
  • INTM340040 · Pre-death income
  • INTM340050 · Claims by personal representatives on administration period income
  • INTM340060 · How to make an enquiry to establish a personal representative’s entitlement to claim
  • INTM340070 · Income arising after the date of ascertainment of the residue
  • INTM340080 · Residence of personal representatives
  • INTM340090 · What happens if personal representatives of the deceased are resident in more than one country
  • INTM340100 · Attorney administrators
  • INTM340110 · What happens if a personal representative dies
  • INTM340120 · What happens if there is no Grant of Probate
  • INTM340130 · What happens if a life tenant of a Will trust dies
  • INTM340140 · Laws of Intestacy
  • INTM340150 · General enquiries about estates
  1. Double Taxation applications and claims: Applicants/claimants: Estates and deceased persons: Contents
  2. Double Taxation applications and claims: Applicants/claimants: Estates and deceased persons: What happens if a personal representative dies

INTM340110 | Double Taxation applications and claims: Applicants/claimants: Estates and deceased persons: What happens if a personal representative dies

From HM Revenue & Customs · International Manual

You may encounter a case where a personal representative dies before the administration of the estate has been completed. If there are surviving personal representatives they will continue the administration. However if the deceased is the sole or last surviving personal representative, the executor of their own estate will become the executor of the original estate.

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