IHTM35054 - 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.