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TSEM7354 | Deceased persons; the two types of personal representatives

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

There are two types of personal representatives: executors and administrators.

Executors

Executors are appointed under the terms of a will.

Administrators

Administrators are appointed by the Court where the deceased person

  • died intestate (did not leave a will) or

  • did not name in the will executors who survived the deceased and were willing to take office.

The term administrator is not used in Scotland where all personal representatives are “executors”.