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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Deceased persons; the two types of personal representatives

There are two types of personal representatives: executors and administrators.


Executors are appointed under the terms of a will.


Administrators are appointed by the Court where the deceased person

  • died intestate (did not leave a will) or
  • did not name in the will executors who survived the deceased and were willing to take office.

The term `administrator’ is not used in Scotland. There all personal representatives are called `executors’.