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Personal representatives are also responsible for finding out if inheritance tax is due as a result of a person's death. If it is, the personal representative has to make sure that it is paid. Whether inheritance tax needs to be paid depends on how much the property and belongings of the dead person are worth, the value of any gifts that they gave before they died, who they gave these gifts to and, in some cases, the value of certain trusts, pensions and insurance policies.
You can find out more by looking up the HM Revenue & Customs website at www.hmrc.gov.uk or by contacting us at Access Legal.