- Jennifer Seymour, Jennifer SeymourTeaching Associate in Legal Practice, University of Sheffield
- Clare Firth, Clare FirthSenior Lecturer in Legal Practice, University of Sheffield
- Lucy Crompton, Lucy CromptonFreelance Legal Academic
- Helen Fox,
- Frances Seabridge, Frances SeabridgeTeaching Fellow in Law at Aston University
- Susan Wigglesworth
- and Elizabeth SmartElizabeth SmartHead of Law, Sheffield Hallam University
This chapter discusses the law and procedure relating to the issue of a grant of representation to the personal representatives of someone who has died. It considers the nature, effect, and the principal types of grant; the position of the personal representatives; the responsibilities of solicitors instructed to act in the administration of an estate; obtaining the grant; the court’s requirements; Statement of Truth for executors, for administrators with will annexed and for administrators; HM Revenue & Customs (HMRC) requirements; excepted estates; Form IHT 400 and its Schedules; and the calculation of inheritance tax (IHT).