Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Personal representatives definition

What does Personal representatives mean? In probate and estate administration, personal representatives are the individuals who step into the shoes of the deceased to collect, manage and distribute the estate. In England and Wales and Northern Ireland, the term covers executors (appointed by will) and administrators (appointed on intestacy or where no executor can act) once a grant of probate or letters of administration is issued. It is defined in legislation (for example, the Administration of Estates Act 1925). In Ireland, the Succession Act 1965 defines personal representatives likewise, with grants issued by the Probate Office. In Scotland, the officeholder is an executor (executor-nominate or...

Non-UK-domiciled deceased with UK assets: succession, administration, will validity and IHT under the 2025 residence-based regime (England and Wales)

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Practice notes

Personal representatives (PRs) frequently encounter cross-border estates where the person who has died held assets overseas, was living outside the UK, had international ties (such as Nationality, residence or domicile), or where beneficiaries are based abroad. PRs dealing with such matters need practical guidance on administering the estate of a foreign domiciliary who owned property in the UK, as well as the principal considerations when an English domiciliary’s estate contains assets situated overseas. This Practice Note explores the consequences for administering an estate where the deceased was domiciled outside the UK but held UK property. For additional guidance on estates that include foreign situs assets, see Practice Note: Administration of estates-foreign assets.

Residence-based IHT regime

Until 6 April 2025, an individual’s domicile determined, among other matters, the scope of their Inheritance tax (IHT) exposure. The Finance Act 2025 (FA 2025) replaces domicile with long-term UK residence as the principal basis for establishing IHT liability. See Practice Note: A new residence-based regime for IHT from 2025–26. Notwithstanding these reforms, the deceased’s domicile continues to be an important consideration in determining the validity...

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Web page updated on 26/05/2026

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