IHTM10464 - Checking the declaration: personal representatives

All personal representatives who will be named on the grant as either executors or administrators should give their full name and address, and date and sign the form. All those who sign the form are responsible for its contents.

You may need to check this information to see whether

• with the rules on confidentiality (IHTM02031) in mind, you can provide someone other than the person who has been appointed to act at box 17 of the IHT400 with information about the estate, or
• if there is a request to change the name of those who are to receive any repayment of tax the person making the request has the necessary authority.