Death and personal representatives: terminology used
In general these instructions refer to the terminology used in cases of death of personsdomiciled in England and Wales and having their assets situated in England and Wales. Inmost respects the taxation principles are the same for cases of persons who are domiciledin Scotland or Northern Ireland and have assets situated in those countries. However thegeneral law background may differ slightly. For example the legal framework in England andWales is laid down in the Administration of Estates Act 1925 but there is no correspondingAct for Scotland. In Northern Ireland the Administration of Estates (Northern Ireland) Act1955 applies.