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...

Excepted Estates under UK Inheritance Tax: Categories, Thresholds, Non-resident Conditions, Forms and Probate/HMRC Compliance (including 2022 reforms)

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Practice notes

In many cases, particularly where death occurred before 1 January 2022, Personal representatives (PRs) cannot obtain a Grant of Representation until they have submitted an Inheritance tax (IHT) account to HMRC, providing complete particulars of the relevant property and its values to the best of their knowledge and belief, and until HMRC has confirmed payment of the IHT due and any interest by issuing a unique code and the estate figures to be included in the Probate application.

PRs of estates with no IHT liability that satisfy the conditions for an excepted estate do not need to file an IHT account with HMRC; instead, they may supply the required valuation information to HMCTS Probate when applying for a grant of probate or letters of administration. For more on the procedure for obtaining a grant, see Practice Note: Application for a grant of representation.

What is an excepted estate?

Whether an estate is an ‘excepted estate’ depends on the rules in force at the date of death:

on or after 1 January 2022
between 1 April 2014 and 31 December 2021
between 6 April 2010 (and in...

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Web page updated on 27/05/2026

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