Personal representatives, see CG30240, are the person or body of persons charged with collecting, administering and distributing the assets of a deceased person other than those assets which pass by operation of law to some other person on the deceased’s death, see CG30250 - CG30253. The term includes both executors and administrators, see CG30240.
If an individual owns assets located in more than one country he or she may draw up separate wills dealing with the assets in each country. Those wills may appoint different persons as executors. Similarly if an individual who dies intestate has assets located in more than one country, different persons may be granted letters of administration or the equivalent thereof.
Occasionally the provisions of the Settled Land Act 1925 lead to the appointment of Special Personal Representatives, see CG30670 - CG30671, in addition to the ordinary personal representatives.
If there is more than one set of personal representatives for the purposes of general law, for Capital Gains Tax purposes they are all to be treated as a single body by reason of TCGA92/S62 (3). As regards the form of assessment on this composite body see CG30620+.