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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: appointing personal representatives

TSEM6039 | Legal background to trusts & estates: appointing personal representatives

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

If there is a valid will, it names the personal representatives (known as executors).Naming executors in a will is merely an invitation to act. There is no obligation. If they accept, the executors are committed to the full duties of the office. These can be onerous.

If an executor declines the appointment (or is unable to act), the will may name an alternative executor. If it doesn’t, the courts appoint a personal representative (known as an administrator). The administrator obeys the terms of the will.

The female equivalent of an administrator is an administratrix.

No valid will

If there is no valid will, the courts appoint a personal representative (known as an administrator). The administrator obeys the rules in the laws of intestacy.

Personal representative is also a beneficiary

An individual acting as personal representative may also turn out to be a beneficiary. It is important to distinguish between the two capacities.

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