IDG34150 - Protecting the confidentiality of deceased customers: Disclosing to the Personal Representative where there is no will and a Letter of Administration is not appropriate

When this will occur?

Cases may arise where the deceased has not left a will, and the Personal Representative deems that it is not appropriate to obtain Letters of Administration (see IDG34050). This usually arises where the size of the estate is small, typically where its total value is under £5,000.

Procedure

In such cases the person who is deemed to be the Personal Representative depends on the particular circumstances of the individual case. Further details on this can be found in the Inheritance Tax Manual. See IDG90150.

See also