Q&As

Can an IHT400 account and the statement of truth in a probate application be signed electronically?

read titleRead full title
Published on LexisPSL on 24/03/2020

The following Private Client Q&A provides comprehensive and up to date legal information covering:

  • Can an IHT400 account and the statement of truth in a probate application be signed electronically?
  • E-signatures
  • Types of electronic signatures
  • The Law Commission report
  • Summary

This Q&A deals with the issue of e-signatures. The question is whether two specific types of document, namely, a statement of truth and an IHT400 form, can be signed electronically. This may be particularly relevant in the context of coronavirus (COVID-19), which may mean that personal representatives (PRs) are house-bound, and also in circumstances where the postal system is restricted.

E-signatures

The current regime regarding electronic signatures derives from Regulation (EU) No 910/2014 on electronic identification and trust services for electronic transactions in the internal market (the eIDAS Regulation). This defines an ‘electronic signature’ as any data in electronic form which is attached to or logically associated with other data in electronic form and which is used by the signatory to sign.

E-signatures have been legally binding in the UK since 2000 under the Electronic Communications Act 2000 (ECA 2000) and the Electronic Signatures Regulation 2002, SI 2002/318. These measures enacted Directive 1999/93/EC on a community framework for electronic signatures, known as the Electronic Signatures

Related documents:

Popular documents