Probate (uncontested)

A Grant of Probate is an order of the Court giving one or more people the legal authority to
administer the estate of the deceased in order to distribute it correctly to the beneficiaries. The
people who have the right to apply for a Grant of Probate are the Personal Representatives of the
estate. PRs are either the Executors named in the Will or the next of kin under the Rules of Intestacy
if there is no Will.

There are different types of Grant depending on the circumstances and who is to deal with the
estate. The two main types of Grant of Representation are the Grant of Probate (where there is a
Will) and Letters of Administration (where there is no Will).

The people named in the Grant of Representation are legally responsible and ultimately liable for the
administration of the estate of the deceased. It is important their duties are exercised correctly, and
this is where Ashtons Solicitors can assist.

Being a PR brings with it tremendous responsibilities, and you should be prepared for the process to
be challenging and lengthy.

The PR is legally responsible for administering the estate according to the
provisions expressed in the Will or Rules of Intestacy.

When someone dies without leaving a valid Will they are said to have died Intestate. In these
circumstances the Rules of Intestacy apply and these determine who will administer as PR and who
will benefit from the deceased’s estate. The law sets down an established order of entitlement for
PRs to take out a Grant of Probate or Letters of Administration. The order is basically the next of
kin, ie: (i) spouse or civil partner; (ii) issue (children or remoter lineal descendents); (iii) parents; (iv)
brothers and sisters. When identifying PRs and beneficiaries, extreme care and diligence is required.

If the deceased dies testate (with a Will), the beneficiaries will be those named in the Will. On an
intestacy, the beneficial entitlement follows to a large degree the entitlement to take out Letters of
Administration as PRs, but again, this is something we can advise upon.

Before the Grant of Representation (Probate or Letters of Administration) is obtained it is necessary
to value the estate of the deceased and to calculate any IHT due. The relevant IHT forms must be
completed and submitted to HM Revenue & Customs with any tax due. No IHT is payable for gifts
to spouses or civil partners, charities or political parties. Otherwise, every person has an IHT-free
allowance on death, currently amounting to £325,000. This is called the Nil-Rate Band (NRB),
and any unused portion can be transferred between spouses.

Since April 2017 there is a new allowance called the Residence Nil Rate Band (RNRB). The RNRB is
fairly complicated but where the deceased owns or, in some circumstances, owned a home and is
passing the same to children, a further £150,000 may be available, rising to £175,000 in April 2020
and this is also transferrable between spouses, as with the NRB. By April 2020 a surviving spouse
may be able to transfer to the children up to £1million tax-free subject to fulfilling certain criteria.
It is too complicated to set out all the rules here but we will be very happy to explain the same to you
when either you are applying for probate or, perhaps more importantly, updating your Will. These
allowances must be claimed, and we will ensure you benefit from all possible allowances.

In terms of costs this will be charged from 1% plus VAT of the gross value of the Estate and disbursements (see below).

There are certain external expenses which you may need to pay in connection with the administration of the Estate, please see below the most common things that you are likely to have to pay and an estimate of their cost:

Commissioner’s fees for Executor’s Oath (per person)                    £7.00

Probate Court fees for issue of the Grant                                          £155.00(+50p per copy)

Land Registry Title Register                                                                   £3.00

Online ID Check                                                                                       £7.50

We have provided you with the quote above, however in certain circumstances the nature of the work we are instructed to do can change (for example where HMRC or the Probate Registry raise requisitions or where there is a dispute). In these circumstances this additional work will be charged on a time spent basis.

We will add VAT charges at the rate that applies when the work is done.

We will submit our invoice to you for settlement once we have made the application for the Grant. If for whatever reason the Grant is not required or we cease acting for you, we shall issue an invoice for the work carried out to date based on the hourly rate of the fee earner responsible for your matter.

The administration of an Estate involves the following steps:

1. Calculating the value of the Estate, taking into account the deceased’s assets and liabilities. Some items may require professional valuations such as shares and it may be necessary to pay a fee for this. We will of course let you know if this is required. We will write to the relevant banks/share companies (if any) to obtain the balances as at the date of death.
2. Dealing with any inheritance tax due. Even where no inheritance tax is payable it is necessary to submit information to the Inland Revenue about the assets and liabilities of the Estate.
3. Obtaining the Grant of Probate/ Letters of Administration. Every application for the Grant must be supported by an Oath sworn by the Executors. This is to establish their right to the Grant and confirms the value of the Estate that will be dealt with under the authority of the Grant. The Grant cannot be issued until the relevant information has been submitted to HMRC.
4. Once the Grant has been obtained the Grant will be sent to the banks and other institutions holding money and property to obtain access to the deceased’s assets.
5. Collecting Estate money. We normally pay Estate money into our client account (where it will be subject to the protection of the Law Society’s Rules regarding the handling of client’s money).
6. Once bills have been paid, it may be possible to start paying bequests and legacies under the Will and to make interim distributions to residuary beneficiaries although please note that where there are professional Executors/Administrators then distributions will not normally be made until 6 months after the date of the Grant of Probate/ Letters of Administration, this being the deadline for potential claims to be made against the Estate.
7. The latter stages of administration involve obtaining confirmation from HMRC that no more tax is due, finalising the Statement of Account, handing over the remaining entitlements to the beneficiaries.

We will complete steps A-G or A-C as outlined above whichever is required for this particular matter. However if the nature of our work becomes more complicated than expected, particularly if extensive correspondence with HMRC, Probate Registry or any other party is required, then we reserve the right to review our charges and we shall  inform you accordingly.

Unless specifically agreed our work does not include any contentious Probate or any other claims or disputes against/in the Estate, Deeds of Variation, Affidavits, Power of Attorneys, income tax work or ongoing trust arrangements or conveyancing work. If any of these are required, we will discuss and agree our fees with you.

We do not deal with any overseas assets and it is the responsibility of the Executors to deal with any overseas assets. In the event we agree to liaise with any third parties based aboard, our contact will be strictly limited to obtaining the necessary information for the purposes of completing the inheritance tax here.