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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Legal background to trusts & estates: personal representatives act on verbal instructions


The personal representatives should follow what is actually written in the will. If there is no valid will, they should obey the rules of intestacy (TSEM6036). They should not normally act on verbal instructions they received before the death. HMRC Trusts Edinburgh must see any case where personal representatives intend acting on verbal instructions.

HMRC Trusts Edinburgh may agree to trustees acting on verbal instructions, where there is a secret or a half-secret trust (TSEM6038).