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Official guidance
Trusts, Settlements and Estates Manual

TSEM7350 · Table of contents; deceased persons: period of administration

  • TSEM7352 · Deceased persons: a brief introduction to period of administration
  • TSEM7354 · Deceased persons; the two types of personal representatives
  • TSEM7355 · Deceased persons: legal authority of personal representatives
  • TSEM7356 · Deceased persons: what personal representatives do
  • TSEM7358 · Deceased persons: mixed residence personal representatives
  • TSEM7360 · Deceased persons: definition of period of administration
  • TSEM7362 · Deceased persons:
  • TSEM7364 · Deceased persons: form 920
  • TSEM7365 · Deceased persons: form 920 issued but not received back
  • TSEM7366 · Deceased persons: using form 920 information
  • TSEM7368 · Deceased persons: changes to information on form 920
  1. Table of contents; deceased persons: period of administration
  2. Deceased persons: legal authority of personal representatives

TSEM7355 | Deceased persons: legal authority of personal representatives

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

Before a personal representative can settle the deceased person’s estate they normally need to get legal authority to do so. This comes in the form of a document issued by the Court.

In England, Wales and Northern Ireland it is called probate where it is issued to executors.

It is called letters of administration where it is issued to administrators.

In Scotland the document is called confirmation.

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