INTM603940 - Transfer of assets abroad: Information powers: Issue of notices to executors
Where there is more than one executor acting for the estate of a deceased person and a Notice is to be issued under ITA07/S748, there is no reason why the Notice should not be issued to one of the executors, provided that executor is able to comply with the Notice. However, it is usually preferable for Notices to be issued to all the executors.