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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Deceased persons: legal authority of personal representatives

Before a personal representative can settle the deceased person’s estate he or she normally needs to get legal authority to do so. This comes in the form of a document issued by the Court. In England, Wales and Northern Ireland it is called probate where it is issued to executors. It is called letters of administration where it is issued to administrators.

In Scotland the document is called confirmation.