When somebody dies, if the deceased left a validly executed Will, the person or persons named as the Executors within that Will (the Executors are the people who are called upon to administer the estate in accordance with the terms of the Will) may need to apply for a Grant of Probate. A Grant of Probate is an official document that enables the named Executors to gather in all of the assets of the estate and, if there is a property, to sell it, so that all assets can eventually be divided in accordance with the terms of the Will.
If somebody dies without leaving a Will then the next of kin, called the Administrators, will need to apply for a Grant of Letters of Administration. The Letters of Administration, once issued, will enable the Administrators to gather in the estate assets and, if there is one, to sell the property, so that the assets can be divided in accordance with the Rules of Intestacy. The Rules of Intestacy are the Rules which determine who benefits from an estate when somebody has died without a Will. These Rules can be complex and may require some explanation .
The way in which a Grant of Probate or Letters of Administration are now issued has changed. Solicitors are able, in most cases (but not in every case) to make the Application for the Grant online. Where such an Application is not allowed (under the Rules) then a paper Application needs to be submitted to the Probate Registry. In both instances an Inland Revenue account needs to be prepared and delivered, itemising the estate assets and their values. If Inheritance Tax has to be paid, a lengthier Inland Revenue return is needed and the Inheritance Tax calculated and paid (or at least some of it paid) before the for the Grant (be it for Probate or Letters of Administration) can be issued.
At Martyn Prowel Solicitors we are able to assist you with an Application for a Grant and/or to complete the Inland Revenue returns and/or calculate the Inheritance Tax due.. We can also just advise you as to procedures and protocols, with you completing the day-to-day work, as necessary. If you would like advice in relation to any aspect of the administration of an estate or if you would like us to obtain the Grant for you, be you an Executor or an Administrator or simply if you are not sure of the situation, please do not hesitate to contact Natalie Harvey on 0292047909.