Personal representatives: who to assess: residence effects
If the personal representatives include any person(s) who is/are neither resident nor ordinarily resident* in the UK then the assessment may name
- all the personal representatives
- one or more of the personal representatives who is/are resident or ordinarily resident in the United Kingdom providing that none of the personal representatives who are neither resident nor ordinarily resident are named.
*For 2013/14 and later years consideration is given to whether the personal representative is UK resident or not UK resident. Ordinary residence does not need to be considered.