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1. Probate -
issued to one or more of the Executors named in the deceased's Will;
2. Letters of
Administration (with a Will) - issued when there is a Will,
but there is no Executor named, or when the Executors are unable to
apply, or do not wish to be involved in dealing with the estate;
3. Letters of
Administration - issued when the deceased has not made a Will, or
any Will made is not valid.
The term grant is
used in this section to mean whichever type of grant of representation
the Executors or personal representatives may need.
The need for a Grant
Organisations holding
money in the deceased's name need to know to whom that money should be
paid, and the grant is proof that the person named in it may collect the
money. The estate left when a person dies passes to the people named in
his or her Will. If there is no valid Will it passes to his or her next
of kin. The distribution of the estate to the correct people is the
responsibility of the person named in the grant. The grant is proof to
anyone wishing to see it that the person named in it is entitled to
collect in and distribute the estate.
When a Grant is not needed
Sometimes a grant is not
needed and the Executors may wish to ask anyone holding the deceased's
money whether they will release it to the Executors without seeing a
grant. If they agree they may attach conditions. It is for the
Executors to decide which is the cheaper or easier option. The following
are examples of when a grant may not be needed:
There are organisations
who may release the money to the Executors without a grant if the amount
held is small and there are no complications. Among these are Insurance
Companies and Building Societies.
The Executors will not
usually need a grant when a house is held in joint names and it is clear
that the house automatically becomes the property of the surviving
owner.
If the Executors are in
doubt on this point they may need to ask a solicitor whether a grant is
needed to change the ownership. The Executors will need a grant to
transfer or sell a property held only in the deceased's name. A house
must NOT be advertised for sale too soon after the owner's death as a
sale cannot be completed until the Executors have obtained the grant.
The date of issue of the grant cannot be guaranteed to coincide with
the final stages of any sale.
Who is entitled to a
Grant?
There are rules which
govern who may be given a grant, and whether or not one is issued may
depend on the circumstances in a case.
If there is a Will with
named Executors they are the first people entitled to a grant.
If there are no Executors
or the Executors are unable or unwilling to apply, the next person
entitled to a grant is any person named in the Will to whom the deceased
gives all his estate, or the remainder after gifts have been paid.
If the deceased has not
made a valid Will, application for a grant should normally be made by
his or her next of kin in the following order of priority:
1. Husband or wife
2. Sons or daughters
3. Parents
4. Brothers or sisters
5. More distant
relatives
A grant cannot be issued
to any person under the age of 18. Illegitimate relatives other than
sons or daughters may not be entitled to a grant. If there are no
Executors and potential beneficiaries are not sure whether they are
entitled to apply they should still complete and return the forms and
the Probate Registry will let them know.
When more than one person
is entitled to a grant the Executors may all obtain a grant together,
however there is a maximum of four applicants allowed. In most
cases only one person needs to obtain a grant, but there are
circumstances when the Executors and another person may need to obtain a
grant together. If this is the case the Probate Registry will let them
know as soon as possible after they have received the application.
If the representatives are
asked by someone else to apply on their behalf, a note should be sent
with the application giving the details of that person, and the reason
why they are not applying. If it is not possible to issue the grant to
the Executors the Probate Registry will explain the reasons.
How to Apply for a Grant
The five stages for
applying for a grant are:
1. obtain the
application forms
2. choose where the
Executors or Personal Representatives wish to be interviewed
3. complete the
application forms
4. return them, with the
death certificate and the original Will to the appropriate Probate
Registry
5. attend the interview
The Forms to Use
The
following forms may be obtained from the nearest Probate Registry.
The
Probate Application Form -
this form asks for details of the deceased and Executors or personal
representative as applicants.
Account of the Estate (cap44)
- this form asks the Executors to give a full account of the deceased's
estate. The Executors should try to obtain the full value of all items
shown, including any interest or bonus which will be paid. Any money
due from the deceased's employer should be included. The full market
value of any house should be shown, although a professional valuation is
not normally required. The value of household goods, jewellery and
belongings should be shown as the amount for which they should be sold.
To be sent with the forms
When the Executors return
the forms they should also send;
1. The
death certificate
2. The original Will
(or any document in which the deceased expresses any wishes about the
distribution of his or her estate)
The Probate Registry
advise the Executors to make and keep a copy of any Will they
send with the forms.
The
Executors must send the forms and any other post either to the Probate
Registry where the Executors wish to be interviewed or to the
Probate Registry
which controls the local offices where the Executors wish to be
interviewed.
Post must NOT be sent to
the local offices which will delay the application.
The Executors must attend
at least one informal interview to enable a grant to be issued. The
Executors must state on the probate application form which is the most
convenient place for the Executors to attend. After the Probate Registry
have received the application they will send the Executors an
appointment for an interview. The interview can take place either at a
Probate Registry or at one of its local offices.
Why the Interview is
needed
The purpose of the
interview is to confirm the details the Executors have given and to
answer any queries the Executors may have. To complete the application
the Executors will be asked to sign a form of oath, and to swear or
affirm before the interviewing officer that the information the
Executors have given is true to the best of their knowledge. In most
cases only one interview is required.
If the application is
complicated there may be additional documents to be signed, or the
Executors may be asked to contact other people ( for example a witness
to the Will) so that the Probate Registry can interview them or obtain
their signatures to documents.
Fees for obtaining a Grant
In all cases a fee has to
be paid. The amount of the fee depends on the size of the estate
involved, and cannot be worked out until the details are confirmed at
the interview. The grant will not be issued until the fee is paid.
Paying Tax
In cases where Inheritance
Tax is payable a grant cannot be issued until tax has been paid. If the
deceased's estate is very close to or exceeds the limit at which tax
becomes payable the account of the estate will be sent to the Capital
Taxes Registry after the interview. After the Capital Taxes Registry has
returned the account to the Probate Registry, the Executors will be
notified in writing of the amount payable. Arrangements for payment will
be explained to the Executors at the Executors' interview.
The issue of the grant
does not imply that all values submitted are agreed by the Inland
Revenue and correspondence may take place when the account is returned
to the Capital Taxes Registry. Tax becomes due 6 months after the end of
the month in which the deceased died. Interest is charged on unpaid tax
from and including the due date whatever the reason for late payment. If
the Executors have any queries about tax and interest which the
Executors want to deal with before the Executors apply for a grant, the
Executors should contact:
|
The Capital Taxes
Registry
Minford House
Rockley Road
London W14 0DF
Tel: 0171 603 4622 Ext
204 |
After the Interview
After the interview the
grant will be prepared by the Probate Registry and sent to the Executors
by post. The interviewing officer should be able to give the Executors
an estimate of how long it will be before the grant is issued. When the
Executors receive the grant the Executors should show it to any person
or organisation holding the deceased's money or property who has asked
to see it. The money and property will then be released to the
Executors. Copies of the grant may be obtained from the Probate Registry
and are only valid if they bear the impressed seal of the Court. If the
Executors have any questions about the figures in the estate, or the
amount of tax payable, they should contact the Capital Taxes registry.
Responsibilities of the
Probate Registries
The Probate Registry is
responsible for making sure that an applicant is entitled to be given a
grant, and that any Will produced appears to be properly made. If there
is any doubt as to whether the Will left by the deceased is valid, or
where it appears a Will has been altered or amended the Probate Registry
may wish to interview at least one of the witnesses. The Probate
Registry has to prepare the documents needed to complete the application
and to issue the grant itself. The responsibility of the Probate
Registry ends when the grant is issued.
Probate Registries
Telephone numbers for
District Probate Registries in England & Wales
Bangor; 01248 362 410
Birmingham; 0121 681 3400
Bodmin; 01208 72279
Brighton; 01273 684 071
Bristol; 0117 927 3915
Cardiff; 01222 376 479
Carlisle; 01228 21751
Carmarthen; 01267 236 238
Chester; 01244 345 082
Exeter; 01392 74515
Gloucester; 01452 522 585
Ipswich; 01473 253 724
Lancaster; 01524 36625
Leeds; 0113 243 1505
Leicester; 0116 253 8558
Lincoln; 01522 523 648
Liverpool; 0151 236 8264
London; 0171 936 6983
Maidstone; 01622 754 966
Manchester; 0161 834 4319
Middlesborough; 01642 340 001
Newcastle-upon-Tyne; 0191
261 8383
Norwich; 01603 761 776
Nottingham; 0115 941 4288
Oxford; 01865 241 163
Peterborough; 01733 62802
Sheffield; 0114 272 9920
Stoke-on-Trent; 01782 213
736
Winchester; 01962 863 771
York; 01904 624 210 |
