Grant of Representation Flashcards by Arran Parry-Davies

What are the 2 types of ‘Grant of Representation’?

(1) Grant of PROBATE
(2) Grant of ADMINISTRATION

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One type of ‘Grant of Representation’ is a Grant of ADMINISTRATION.

What are the 2 types of ‘Grant of Administration’?

(1) Letters of Administration With Will Annexed
(2) Letters of Administration (WITHOUT Will Annexed)

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What is the purpose / need for a ‘Grant of Representation’?

Needed to ADMINISTER the Estate

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A ‘Grant of Representation’ is NOT needed to Administer which 3 types of assets?

(1) Household personal belongings
(2) Cash in home
(3) Bank account up to £25,000

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To apply for a ‘Grant of Probate’, what 3 conditions must be satisfied?

(1) VALID Will
(2) Appoints Executor(s) (MIN 1)
(3) Executor(s) WILLING TO ACT

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To apply for a ‘GRANT OF PROBATE’:
(1) What are the MIN and MAX number of applicants?
(2) What is the exception to this?

(1)
MIN - 1
MAX - 4
(2)
(a) Minor beneficiary
(b) Life-interest Trust
MIN - 2

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If a MINOR is appointed an EXECUTOR of a Will, can they apply for the ‘Grant of Probate’?

NO
BUT parents can apply on their behalf

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Can a MINOR be appointed an ‘Administrator’ ?

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What are the 2 conditions for the court to grant a ‘Grant of Letters of Administration with the Will Annexed’
(a)
+
(b) ONE OF:
(1)
(2)
(3)
(4)

(a) VALID Will
+
(b) ONE OF:
(1) NO Executor Named (in Will)
(2) Named Executor CANNOT / WILL NOT Act
(3) Named Executor PREDECEASES T
(4) Named Executor FORMER SPOUSE of D

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What TYPE of ‘Grant of Representation’ will the court issue for the following:
(a) VALID Will
+
(b) ONE OF:
(1) NO Executor Named (in Will)
(2) Named Executor CANNOT / WILL NOT Act
(3) Named Executor PREDECEASES T
(4) Named Executor FORMER SPOUSE of D

Grant of Letters of Administration with Will Annexed

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If a ‘Grant of Letters of Administration with Will Annexed’ must be applied for under what set of Rules will the court appoint an Administrator?

Rule 20
NCPR 1987

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What is the Statutory Order of Person(s) entitled to apply for the ‘Grant of Letters of Administration with Will Annexed’? (5 categories)

(1) Trustee of RESIDUARY Estate
(2) Beneficiary of RESIDUARY Estate
(3) PR of (2)
(4) Other Beneficiary or Creditor
(5) PR of (4)

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What is the Statutory Order of Person(s) entitled to APPLY for the ‘Grant of Letters of Administration? (5 categories)

(1) Trustee of RESIDUARY Estate
(2) Beneficiary of RESIDUARY Estate
(3) PR of (2)
(4) Other Beneficiary or Creditor
(5) PR of (4)

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When a person is applying to the PROBATE REGISTRY under Rule 20 or Rule 2022 NCPR 1987 is applying for the ‘Grant of Letters of Administration with Will Annexed’ or ‘Grant of Letters of Administration’.

(1) What is the name of the process they must do?
(2) What must they if they are the person in:
(a) First category of entitlement
(b) Second (etc onwards) category of entitlement (2 things)

(1) ‘CLEARING OFF’
(2)
(a) EXPLAIN why their Entitled to apply (e.g. I am the spouse)
(b)
(a) EXPLAIN why no one in higher category applied
(b) EXPLAIN why their Entitled to apply

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Under what 2 circumstances is a ‘Grant of Letters of Administration’ applied for?

(1) NO Will
(2) No VALID Will

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What TYPE of ‘Grant of Representation’ will the court issue for the following:
(1) NO Will
(2) NO VALID Will

Grant of Letters of Administration

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If a ‘Grant of Letters of Administration with Will Annexed’ must be applied for under what set of Rules will the court appoint an Administrator?

Rule 22
NCPR 1987

To apply for a ‘GRANT OF LETTERS OF ADMINISTRATION:
(1) What are the MIN and MAX number of applicants?
(2) What is the exception to this?

1)
MIN - 1
MAX - 4
(2)
(a) Minor beneficiary
(b) Life-interest Trust
MIN - 2

What are the 4 components to apply for the ‘Grant of Representation’

(1) Register Death / Obtain Death certificates
(2) Tax / IHT (Form IHT 400 + £ due)
(3) Application form (PA1P or PA1A) + ‘Supporting Documents

What are the 3 components to apply for the ‘Grant of Representation’

(1) Register Death / Obtain Death certificates
(2) Tax / IHT (Form IHT 400 + £ due)
(3) Application form (PA1P or PA1A + Fee) + Attached Documents (sent to PROBATE REGISTRY)

(1) What is the GENERAL RULE on when IHT on the estate must be paid?
(2) What is the Exception to this?

(1) BEFORE ‘Grant of Representation’ will be granted
(2) ‘Exempt’ Estate

What will NOT be granted before IHT is paid on the estate (for a ‘non-exempt’) estate?

Grant of Representation

For a ‘Non-Exempt Estate’, the PRs submit Form IHT 400 must be to HMRC within 12 months DATE OF DEATH (ending last day of month).

What 4 things should be detailed on this?

(1) Total Value of Estate
(2) Liabilities / Debts
(3) Exemptions / Reliefs
(4) Gifts D made in 7 years prior death

For a ‘Non-Exempt’ Estate, IHT must be paid before the ‘Grant of Representation’ can be granted?
(1) What 2 things must be submitted?
(2) From whom to where?
(3) Within what period for (a) Form IHT400 and (b) £ (IHT due)?

(1)
(a) Form IHT 400
(b) £ (IHT due)

(2) From PR to HMRC

(3)
(a) Form IHT 400 - within 12 months DATE OF DEATH (ending last day of month)
(b) £ (IHT due) - within 6 months DATE OF DEATH (ending last day of month)

For a 'Non-exempt' estate after HMRC receives Form IHT 400 and the £(IHT due) (1) What will it issue? (2) Who will this be sent to? (3) How long should the PR wait before applying for the 'Grant of Representation'?

(1) Form IHT 421 (2) From HMRC DIRECTLY to 'Probate Registry' (3) 20 WORKING DAYS from when PR sent IHT 400 to HMRC

IHT is generally due within 6 months from the date of death (ending the last day of month). If payment is late, what will start accruing from this point on?

Interest

The GENERAL RULE is that IHT must be paid within 6 months of date of death (ending last day of month). (1) What type of assets are the EXCEPTION to this? (2) How many instalments is IHT bill broken down into? (3) When is the first payment due? (4) How often are the payments due?

(1) LAND / PROPERTY = Instalments (2) 10 Instalments (3) Within 6 months DATE OF DEATH (ending last day of month) (4) Annually

What are the 3 main methods a PR can obtain the £ to pay the IHT Bill in order for the 'Grant of Representation' to be granted?

(1) DIRECT PAYMENT SCHEME (2) Loan from BENEFICIARY (3) PRIVATE Loan

The main method used by a PR to find the funds to pay the IHT Bill is the 'DIRECT PAYMENT SCHEME'. What is this?

Bank transfers PR £ from D's Bank Account pay off IHT Bill

What APPLICATION FORM to the PROBATE REGISTRY is used for the following types of 'Grants of Representation' (a) Grants of Probate & Grant of Letters of Administration (with Will Annexed) (b) Grants of Letters of Administration

(1) PA1P (2) PA1A

(1) When Applying for the 'Grant of Representation' what 3 items will AWALYS be required? (2) Where will these be sent?

(1) (a) Application Form (PA1P or PA1A) + (Statement of Truth signed by PRs) (b) Fee (2) Probate Registry

When Applying for the 'Grant of Representation' what 5 items MAY be Required?

(1) ORIGINAL Will / Codicil + 2 copies (2) Death Certificate (if PR= NOT professional) (3) Affidavit Evidence (4) Renunciation Form (5) Power of Attorney

When Applying for the 'Grant of Representation' , an Application Form (PA1P or PA1A + Statement of Truth) + Fee + will always be required. The following documents MAY be required. When will this occur? (1) ORIGINAL Will / Codicil + 2 copies (2) Death Certificate

(1) Application for 'Grant of Probate' (i.e. valid will + executors) (2) NON professional PR

What is 'Affidavit Evidence'?

WRITTEN Statement made under OATH

The Probate Registry MAY require 'Affidavit' Evidence. What are 4 common examples of when it is likely needed?

(1) NO 'ATTESTATION CLAUSE' (2) NO / >1 DATE (on Will) (3) ALTERATIONS NOT Signed / dated + Witnessed (4) TORN pages / out pages or Staples Removed

The Probate Registry is likely to require 'Affidavit' Evidence if a Will has NO 'Attestation Clause'. Why is this?

Without an 'Attestation Clause' there is NO PRESUMPTION it has been correctly EXECUTED (i.e. s9 WA formalities complied with)

If a person has CONCERNS / SUSPICIONS about a Will (e.g. made under duress, NOT Validly executed), what can they enter at the PROBATE REGISTRY?

CAVEAT ('red flag')

If there is a 'Caveat' on a Will, what is the impact of this on the granting of the 'Grant of Representation'?

NOT granted until 'Caveat': (1) REMOVED or (2) EXPIRES (6 months unless renewed)

If there is a 'Caveat' on a will, what CANNOT be granted until it is REMOVED or EXPIRES (6 months unless renewed)?

Grant of Representation

If a PR dies / loses mental capacity and they are the SOLE executor AFTER the 'Grant of Representation' has been granted: (1) What NEW grant may the court issue? (2) What is the effect of this?

(1) 'De Bonis Non' (2) New PR to be appointed