Jurisdiction(s):
United Kingdom

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...

Personal representatives and HMRC: finalising a deceased person’s income tax; notification, agent authorisation, PAYE/Self Assessment, prior-year repayments and closing enquiries (UK)

Published by a LexisNexis Private Client expert

Practice notes

personal representatives (PRs) are tasked with bringing the deceased’s tax affairs to a close. They must submit any outstanding returns and secure any repayments that are due. In most estates where tax was taken at source from investments (before 6 April 2016) and through PAYE on employment income and pensions, a repayment is often due because the deceased is entitled to the personal allowances for the entire tax year, not merely the period up to the date of death. The tax outcome for those within Self Assessment will hinge on their income streams, whether returns and accounts were up to date, and the point in the tax year at which death occurred. For details of current tax rates and allowances, see Practice Note: Key UK tax rates, thresholds and allowances for Private Client. PRs should examine the deceased’s tax position up to the date of death without delay, as they will need to include an estimate of any underpayment or overpayment on the inheritance tax (IHT) return as either a liability or an asset of the estate. PRs should also keep in mind their responsibilities regarding outstanding returns, potential repayments, and estimates for IHT reporting as noted above by PRs...

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Web page updated on 21/05/2026

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