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...

Income tax on estate distributions during administration: specific, pecuniary, statutory and residuary (limited, absolute, discretionary, successive) interests; resident and non-resident estates; grossing-up and R185 certificates

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Practice notes

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When someone dies, the Personal representatives (PRs) will typically compute and pay the Inheritance tax (IHT) due so they can secure the Grant of Probate and then proceed to properly administer the estate as required. They must also finalise the deceased’s tax position to the date of death, and any income tax and/or capital gains tax (CGT) owed by the deceased can affect the exact amount of IHT payable in practice. See Practice Note: Finalising the deceased's tax affairs with HMRC.

PRs must then make a separate account to HMRC for any income or gains arising in the administration period, handled distinctly from the pre-death position. The administration period starts on the date of death and finishes when the estate is wound up, or at minimum when the residuary estate is identified and capable of distribution or being held on trust as appropriate.

Exactly when that period ends is not always obvious or straightforward, but HMRC will usually accept the PRs’ judgement on its conclusion. For more on the overall income tax position during estate administration, see Practice Note: Income tax and capital gains tax during administration for guidance.

Treatment of income payments to beneficiaries during administration

During the administration...

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Web page updated on 21/05/2026

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