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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:
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The Capital Taxes Registry
Minford House
Rockley
Road
London W14 0DF
Tel: 0171 603 4622 Ext 204
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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 |
