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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM6030 · Legal background to trusts & estates: wills & estates - table of contents

  • TSEM6032 · Legal background to trusts & estates: the items which form the deceased's estate
  • TSEM6033 · Legal background to trusts & estates: gift on account of death
  • TSEM6034 · Legal background to trusts and estates: a valid will
  • TSEM6035 · Legal background to trusts & estates: will - use of the words 'trust' and 'trustee'
  • TSEM6036 · Legal background to trusts & estates: invalid will - intestacy
  • TSEM6037 · Legal background to trusts & estates: personal representatives act on verbal instructions
  • TSEM6038 · Legal background to trusts & estates: secret or half-secret trust
  • TSEM6039 · Legal background to trusts & estates: appointing personal representatives
  • TSEM6040 · Legal background to trusts & estates: paying executors
  • TSEM6041 · Legal background to trusts & estates: gift of land in a will
  • TSEM6045 · Legal background to trusts & estates: wills & estates - when a will trust commences
  1. Legal background to trusts & estates: wills & estates - table of contents
  2. Legal background to trusts & estates: personal representatives act on verbal instructions

TSEM6037 | Legal background to trusts & estates: personal representatives act on verbal instructions

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

The personal representatives should follow what is actually written in the will. If there is no valid will, they should obey the rules of intestacy (TSEM6036). They should not normally act on verbal instructions they received before the death. Internal users should refer any cases to Trusts Technical where personal representatives intend acting on verbal instructions. See TSEM11100

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