Probate and administration

Question 1

Grant of representation

Answer 1

1. “Grant of Representation” (umbrella term)

This is the general legal term for the document issued by the probate registry that gives someone the legal authority to deal with a deceased person’s estate.

There are two main types of grants of representation:

1. Grant of Probate

Issued when:

• There is a valid will, and
• An executor is named in the will.
• The named executor applies for probate.
• The court issues a Grant of Probate.
• Executor then manages the estate: collecting assets, paying debts, distributing inheritances.

2. Grant of Letters of Administration

Issued when:

1. There is no will (intestacy), or
2. The will does not appoint an executor, or
3. The executor can’t or won’t act.

• The person entitled to inherit (usually a close relative under intestacy rules) applies to be the administrator.
• The court issues Letters of Administration.
• Administrator has similar powers to an executor — but their authority comes from the court, not a will.

Special case: Letters of Administration with Will Annexed

Issued when:

• There is a will, but the executor is missing, dead, or unwilling to act.
• The will is still valid and followed, but the court appoints someone else (usually a beneficiary) to administer the estate.

What can you do with grant of representation

This grant gives you the legal authority to

• collect assets,
• pay debts,
• distribute the estate

Question 2

Process of getting grant of probate

Answer 2

What Is a Grant of Probate?

A Grant of Probate is the legal document issued by the Probate Registry confirming that the will is valid and that the executors have the authority to deal with (administer) the deceased’s estate.

If there’s no will, you apply for Letters of Administration instead — the process is broadly similar.

Who Can Apply for Probate?

• Named executor(s) in the will.
• If the executors can’t or won’t act, reserves or a personal representative may apply (depending on circumstances).

Step-by-Step Process to Apply for Probate

Step 1: Check if Probate Is Needed

• Not always needed (e.g. for jointly owned assets).
• Check with banks, financial institutions, or land registry.

Step 2: Value the Estate

• List all assets (property, bank accounts, shares, personal possessions).
• List all liabilities (debts, mortgages, funeral expenses).
• This determines:

1. If Inheritance Tax (IHT) is due.
2. What forms are needed (IHT205 vs IHT400).

Step 3: Report to HMRC

There are two tax return routes depending on estate size:

A. No or low Inheritance Tax

• Use form IHT205 (simple estates — under threshold and no complex issues)
• Submit it online or by post

B. IHT due or complex estate

• Use form IHT400 and supporting schedules
• Pay any Inheritance Tax due (at least part of it) before probate is granted

Step 4: Apply for the Grant

If there is a will:

• Complete form PA1P (probate)
• Attach:

1. Original will and codicils (with two copies)
2. Original death certificate (or interim certificate)
3. IHT documents
4. Application fee (£300 if estate > £5,000)

If no will:

• Use form PA1A (letters of administration)
• List of people entitled to inherit under intestacy rules

Step 5: Swear an Oath or Legal Statement

• This has been modernised — now it’s a “legal statement and declaration” confirming facts
• If applying online, this is done digitally

Step 6: Send Documents to the Probate Registry

• Send will, death certificate, forms, ID (if required), and payment

Step 7: Wait for the Grant

• Usually takes 2 to 8 weeks, depending on complexity and HMCTS backlog
• You’ll receive:

1. The Grant of Probate (or Letters of Administration)
2. Sealed copies for use with banks, HM Land Registry, etc.

Step 8: Administer the Estate

• Collect in assets
• Pay debts, tax, and funeral costs
• Distribute remaining estate to beneficiaries
• Prepare final estate accounts

Question 3

Situations when grant of probate is not needed

Answer 3

Sole bank account deposit

if the deceased has less than £50,000, there is no requirement for grant of probate by the bank,

Joint account

the asset will pass under survivorship rule and will pass outside of the the deceased’s estate

Over probate threshold

The only liability the bank will pay for without grant of probate are funeral account and inheritance tax due

Question 4

IHT205 - Excepted Estate

Answer 4

IHT205 Route — “Excepted Estate”

Used for simple estates that are exempt from IHT or below the threshold.

When can you use this route?

You use form IHT205 if the estate is an “excepted estate”, meaning:

• The gross estate is below the nil-rate band (currently £325,000), or
• The estate is less than £1 million and all assets above £325,000 go to a spouse or charity (fully exempt from IHT), and
• The deceased was UK-domiciled, and
• No lifetime gifts (within 7 years of death) that push the estate over the limit
• No trust complications or foreign property

Question 5

IHT400 Route — Chargeable Estate

Answer 5

IHT400 Route — “Chargeable Estate”

Used when Inheritance Tax may be due, or the estate is complex.

When do you use this route?

You must use form IHT400 if:

• The estate is above the nil-rate band (£325,000), and
• It is not fully exempt (e.g., gifts not to spouse or charity), or

There are:

• Trusts
• Foreign assets
• Lifetime gifts in the last 7 years exceeding £325,000
• Business or agricultural relief claims
• Complex tax issues

Process:

• Submit IHT400 to HMRC
• Pay any IHT due (at least some of it) before probate
• Wait for HMRC clearance before applying for probate

Question 6

Process for obtaining grant of probate

Answer 6

Obtain information

• details of the deceased, ie immediate family, dependents
• full personal details of the PR and beneficiaries
• details of the assets forming the estate
• liabilities of the estate
• details of any gifts made within the last 7 years of death
• death certificate
• Original will and any codicils (including check the validity of the will)
• any paperwork relating to the estate including any title deeds
• details of any insurance （house, life, motor)

Obtain date of death values

• Register death with financial institutions to establish
  date of death values of the assets and liabilities
• Property value by an estate agent

Complete online application

• Send IHT return along side schedules (IHT403 for gifts, IHT404 for bank accounts) to HMRC using form IHT 205 or IHT400 and a blank IHT421 to be completed by HMRC
• HMRC will return stamped IHT421 to confirm to probate registry that IHT has been paid.
• Once IHT421 has been sent to probate registry, application to apply for grant probate can be made on the probate website, with the document:

1. Original will and any codicil
2. IHT421
3. Cheque for the court fee and per sealed copy of the grant

Grant of probate

Once probate is granted, it can be sent to banks, and used to exchange property contract and complete the transaction

Question 7

NCPR Rule 22 - Entitlement to a Grant Where There Is No Will (Intestacy)

Answer 7

What is it?

Rule 22 sets out who is entitled to apply for a Grant of Letters of Administration where a person has died intestate (i.e., without leaving a valid will).

Order of Entitlement Under Rule 22

The order follows the same hierarchy as the intestacy rules under the Administration of Estates Act 1925. Here’s the simplified order of who can apply:

• Surviving spouse or civil partner
• Children of the deceased (including adopted children, but not stepchildren unless adopted)
• Grandchildren or more remote issue
• Parents
• Siblings of the whole blood
• Siblings of the half blood
• Grandparents
• Uncles and aunts (whole blood)
• Uncles and aunts (half blood)
• Crown (Bona Vacantia) – if no relatives qualify

Note: Co-habiting partners are not entitled under Rule 22 or the intestacy rules.

How Many Can Apply?

• Usually up to four people can apply jointly.
• Where a minor is entitled to part of the estate, two administrators are required (see Rule 27(6)).
• A trust corporation may act alone.

What Happens If More Than One Person Is Entitled?

If multiple people are equally entitled (e.g., multiple adult children), they can:

• Apply together (joint administrators), or
• Renounce their right, or
• Give power reserved to the others.

If they disagree, the Probate Registry may require resolution, or a court application might be necessary.

Summary

Rule 22 NCPR 1987 governs:

• Who can apply for a Grant of Letters of Administration where no will exists.
• It follows the intestacy hierarchy and ensures the right person(s) apply to administer the estate.

Question 8

NCPR Rule 27 – Number of Personal Representatives and Trust Corporations

Answer 8

NCPR Rule 27 – Number of Personal Representatives and Trust Corporations

This rule governs how many people must act when applying for a grant of representation (e.g., a grant of probate or letters of administration), and sets specific requirements in certain cases.

Key Provisions of Rule 27:

• Rule 27(1): Maximum Number of Executors
  No more than four persons may act as executors (or be granted representation) at the same time.
• Rule 27(2): One Executor Is Normally Sufficient
  The court may grant probate to a single executor, even if more were named in the will, unless a minor or life interest is involved.
• Rule 27(3)–(5): Life Interests
  Where property is held on a life interest trust, at least two administrators must be appointed to safeguard the interests of the remaindermen (i.e., the ultimate beneficiaries after the life tenant dies), unless a trust corporation is appointed.

Application in Practice

• David Green died intestate.
• Three children: Lucy (30), Adam (27), and Ben (14).
• Because Ben is a minor, Rule 27(6) requires that two administrators be appointed to hold his share on statutory trust (per s.47 Administration of Estates Act 1925).

So:

• Lucy and Adam (both adults) can apply jointly.
• If only one adult child wants to apply, a second administrator or trust corporation must be appointed.