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HMRC internal manual

Inheritance Tax Manual

Has an election been made?: persons making the instrument

You should take care to ensure that the election has been signed by all the persons making the instrument of variation - that is, by all the persons who were necessary parties (IHTM35041) to it because their interests were adversely affected. Notice purported to be given on their behalf by, for example their solicitors is not acceptable.

The personal representatives (IHTM35055) need not sign the election in that capacity (whether or not they were parties to the instrument) unless additional tax is due as a result of the variation and they hold sufficient assets in their capacity as personal representatives to discharge that additional tax.