Learning Outcomes
After reading this article, you will be able to explain the main statutory duties and powers of personal representatives under the Trustee Act 1925 and Trustee Act 2000. You will understand how these Acts affect the administration of estates, including the duty of care, investment powers, delegation, and the application of income and capital for beneficiaries. This knowledge will enable you to answer SQE1-style questions on the legal framework for estate administration.
SQE1 Syllabus
For SQE1, you are required to understand the statutory framework governing personal representatives' duties and powers when administering estates. In your revision, focus on:
- the statutory powers and duties of personal representatives under the Trustee Act 1925 and Trustee Act 2000
- the statutory duty of care and its application to estate administration
- the scope of investment powers and the standard investment criteria
- the rules on delegation of functions and appointment of agents
- the powers relating to maintenance and advancement for beneficiaries, especially minors
Test Your Knowledge
Attempt these questions before reading this article. If you find some difficult or cannot remember the answers, remember to look more closely at that area during your revision.
- What is the statutory duty of care imposed by the Trustee Act 2000, and when does it apply to personal representatives?
- Which statutory powers allow a personal representative to apply trust income or capital for the benefit of a minor beneficiary?
- Can a personal representative delegate investment decisions to a professional agent? If so, under what conditions?
- What are the standard investment criteria that personal representatives must consider under the Trustee Act 2000?
Introduction
Personal representatives (PRs) are responsible for administering a deceased person's estate. The Trustee Act 1925 and Trustee Act 2000 set out the main statutory powers and duties that apply to PRs, whether they are executors or administrators. These Acts provide the legal framework for the management, investment, and distribution of estate assets, and establish the standards of conduct required of PRs in fulfilling their fiduciary role.
Statutory Powers and Duties of Personal Representatives
PRs are subject to the same statutory powers and duties as trustees when administering estate assets. The Trustee Act 1925 and Trustee Act 2000 are central to understanding the legal obligations of PRs.
Key Term: personal representative A person appointed to administer a deceased person's estate, either as executor (named in a will) or administrator (appointed under intestacy rules).
The Trustee Act 1925: Core Powers
The Trustee Act 1925 provides the original statutory framework for trustees and, by extension, personal representatives. Key powers include:
- The power to delegate functions temporarily (s.25)
- The power to apply income for the maintenance, education, or benefit of minor beneficiaries (s.31)
- The power to advance capital for the benefit of beneficiaries (s.32)
Key Term: maintenance The application of trust income by a trustee or PR for the benefit, education, or support of a minor beneficiary.
Key Term: advancement The application of trust capital by a trustee or PR for the benefit or advancement in life of a beneficiary, up to the whole of their presumptive share.
The Trustee Act 2000: Modern Duties and Powers
The Trustee Act 2000 updated and expanded the statutory duties and powers of trustees and PRs, especially in relation to investment and delegation.
Statutory Duty of Care
Section 1 of the Trustee Act 2000 imposes a statutory duty of care. PRs must exercise such care and skill as is reasonable in the circumstances, considering any special knowledge or experience they have, and whether they act in a professional capacity.
Key Term: statutory duty of care The legal obligation on trustees and PRs to act with reasonable care and skill when performing certain functions, especially investment and delegation.
Investment Powers and Standard Investment Criteria
Section 3 gives PRs a general power of investment, allowing them to make any investment as if they were absolute owners, unless the will or trust instrument restricts this power. Section 4 requires PRs to have regard to the standard investment criteria:
- Suitability of investments to the trust or estate
- The need for diversification
PRs must review investments regularly and seek proper advice where appropriate.
Key Term: standard investment criteria The statutory requirements that trustees and PRs must consider when making or reviewing investments: suitability and diversification.
Delegation and Appointment of Agents
Sections 11–23 allow PRs to delegate certain functions to agents, nominees, or custodians. However, some functions—such as deciding how to distribute assets or appointing new trustees—cannot be delegated. When delegating, PRs must:
- Select agents with due care
- Set clear terms for delegation
- Review the agent's performance regularly
Key Term: delegation The statutory power of trustees and PRs to appoint agents to carry out certain functions on their behalf, subject to conditions and ongoing supervision.
Maintenance and Advancement for Beneficiaries
Sections 31 and 32 of the Trustee Act 1925 (as amended) allow PRs to apply income for the maintenance of minor beneficiaries and to advance capital for their benefit. The Inheritance and Trustees' Powers Act 2014 extended the power of advancement to the whole presumptive share.
Worked Example 1.1
A deceased's estate includes a trust fund for a minor, Sam, who will inherit at age 21. Sam is 15 and needs funds for school fees. The will is silent on maintenance and advancement.
Answer: The PRs may use the statutory power of maintenance (s.31 Trustee Act 1925) to apply income for Sam's education. If more funds are needed, the PRs may advance capital under s.32 (as amended), up to the whole of Sam's presumptive share, provided this is for Sam's benefit.
Worked Example 1.2
An executor is not a financial expert and wishes to delegate investment decisions for the estate's assets to a professional investment manager. What must the executor do?
Answer: Under the Trustee Act 2000, the executor may delegate investment functions to a professional agent, provided they select the agent with reasonable care, set clear written terms, and regularly review the agent's performance. The executor must also provide the agent with a written policy statement outlining investment objectives.
Application of Statutory Powers in Practice
PRs must apply these statutory powers and duties in all aspects of estate administration. This includes:
- Collecting and safeguarding estate assets
- Investing funds prudently, considering suitability and diversification
- Delegating functions only where appropriate and with ongoing supervision
- Applying income and capital for the benefit of beneficiaries, especially minors
- Acting at all times with reasonable care and skill
Exam Warning
The statutory duty of care applies to PRs whenever they exercise investment powers or delegate functions. If a PR has professional qualifications (e.g., is a solicitor or accountant), they will be held to a higher standard. Failing to meet this standard may result in personal liability for loss.
Revision Tip
Always check the will for any express restrictions or extensions to statutory powers. The statutory powers in the Trustee Acts apply only where the will or trust instrument does not provide otherwise.
Key Point Checklist
This article has covered the following key knowledge points:
- The Trustee Act 1925 and Trustee Act 2000 set out the main statutory powers and duties of personal representatives.
- The statutory duty of care requires PRs to act with reasonable care and skill, especially in investment and delegation.
- PRs have broad investment powers but must consider suitability and diversification (standard investment criteria).
- PRs may delegate certain functions to agents but must select, instruct, and supervise agents carefully.
- The powers of maintenance and advancement allow PRs to apply income and capital for the benefit of beneficiaries, especially minors.
- The statutory powers apply unless the will or trust instrument provides otherwise.
Key Terms and Concepts
- personal representative
- maintenance
- advancement
- statutory duty of care
- standard investment criteria
- delegation