Information on tax after a bereavement

What is a personal representative?

A personal representative is responsible for settling a deceased person’s affairs. 

As a personal representative you can be appointed as an:

  • executor in the will by the deceased
  • administrator when:
    • there is no will
    • an executor is not appointed
    • an executor is unwilling or unable to act. 

An administrator is appointed in the following order:

  1. Spouse or civil partner
  2. Child
  3. Partner
  4. Brother or sister
  5. A more distant relative. 

You must apply to the Probate Office of the High Court for a Grant of Representation. This legally confirms your appointment as the personal representative. It acts as an assurance to financial institutions that they can safely place the deceased person’s assets in your hands. 

The Grant of Representation is also known as:

  • a Grant of Probate when there is a will
  • Letters of Administration when there is no will. 

Grant of Representation

To get a Grant of Representation, you need to complete two copies of the CA24 Form. The CA24 Form is an account of a deceased person’s estate. The Guide to completing an Inland Revenue Affidavit (CA24) will help you complete it.

Both copies should be sent to the Probate Office by your solicitor or by you.

Next: Duties of a personal representative