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).
