Dealing with the death of someone close is never easy, and the legal processes that follow can feel overwhelming at the worst possible time. A probate application is one of the first formal steps many families need to take after a bereavement, and understanding what is involved from the outset makes the whole process considerably more manageable. At Bartletts Solicitors, we have been guiding clients through this process for over 160 years from our offices in Liverpool, Chester and Wrexham, and we are here to make sure you are never left facing it alone.

To speak to our experts please call us free of charge on  0800 988 3674 or Make A Free Online Enquiry.

What Is Probate And When Is It Needed?

Probate refers to the legal process of administering a deceased person’s estate. When someone dies, their assets, property, and financial affairs cannot simply be transferred or dealt with by family members without formal authority. A grant of representation is the official document issued by the Probate Registry that gives the appointed individual the legal authority to manage and distribute the estate.

Not every estate requires a grant. Smaller estates, jointly held assets that pass automatically to a surviving owner, and certain types of accounts can sometimes be handled without going through the Probate Registry. However, most estates of any meaningful size, particularly where property or significant investments are involved, will require a formal grant before banks and financial institutions release funds or before property can be transferred or sold. If you are unsure whether a grant is needed in your particular circumstances, we can review the estate, and give you a clear answer quickly.

Grant Of Probate Or Letters Of Administration?

The type of grant required depends on whether the deceased left a valid will. Where there is a will, and named executors are able and willing to act, the grant issued is called a Grant of Probate. Where there is no will, the appropriate document is Letters of Administration.

The distinction determines who has legal authority over the estate and the order of priority for those entitled to apply to administer it. Our solicitors can advise on which type of grant applies to the estate you are dealing with, and we can help with the probate process from start to finish.

Valuing The Estate

Before any probate application reaches the Probate Registry, the estate must be valued accurately as at the date of death. This includes all assets, property, investments, bank accounts, personal possessions, and any gifts made within the seven years prior to death. It also means identifying and accounting for any outstanding debts, mortgages, or liabilities.

The figures provided in the probate application are also the figures used to assess whether Inheritance Tax is payable, and errors or omissions at this stage can cause serious delays or result in underpayment of tax, which carries significant financial consequences.

Inheritance Tax And The IHT400

Where an estate is not classed as an ‘excepted estate’, an Inheritance Tax account in the form of the IHT400 must be submitted to HMRC before the probate application can proceed. This form requires a detailed account of the estate’s assets, any applicable reliefs and exemptions, and a calculation of the tax due. Since January 2024, HMRC no longer issues a separate IHT421 form to accompany the grant application. Instead, once HMRC has processed the IHT400, they issue a unique code directly to the personal representatives or their solicitor, and that code is required before the Probate Registry will proceed.

If Inheritance Tax is due, payment must usually be arranged before the grant is issued. For assets such as property, instalment arrangements are available, but these need to be set up correctly. Our team regularly assists executors and administrators with preparing IHT400s, ensuring that all available reliefs, including the Residence Nil Rate Band and business or agricultural property reliefs, are properly identified and claimed.

Making The Probate Application

Once the estate has been valued and any Inheritance Tax matters addressed, the probate application itself can be submitted. A court fee is payable on submission, currently set at a flat rate for estates above a threshold value. Once submitted, the probate application is reviewed by the Probate Registry and, if approved, the grant of representation is issued. Processing times can vary, and more complex estates or those with multiple executors can take longer.

We can help with the preparation, review, and submission of the entire application, including drafting the legal statement that forms a central part of the process.

Administering The Estate After Grant

Receiving the grant is not the end of the process. Once issued, the grant gives the executor or administrator the authority to collect in assets, settle outstanding debts, deal with property, and ultimately distribute the estate to the beneficiaries in accordance with the will or the intestacy rules. There are strict duties that personal representatives must observe throughout this period, including keeping accurate accounts, paying creditors in the correct order, and ensuring that the estate is not distributed prematurely.

Our solicitors can guide you through the entire administration process, not just the grant application, giving you peace of mind that you are handling the estate properly and meeting your legal responsibilities as personal representatives.

Get In Touch

Whether you are an executor named in a will and are unsure where to start, an administrator dealing with an intestate estate, or a beneficiary who has concerns about how an estate is being managed, we are here to help. We provide a friendly, jargon-free service with a human touch, and we can provide as much or as little assistance as you need.

To speak to our experts please call us free of charge on  0800 988 3674 or Make A Free Online Enquiry.