Probate Services

Probate is generally required when the deceased owned property in their sole name, held significant assets with banks or investment providers, or had shareholdings above a provider’s threshold. Probate is usually not required for assets held in joint names that pass by survivorship, or for very small estates where institutions release funds on a death certificate alone. Our solicitors will review the estate and confirm whether a grant is needed before any application is made.

A grant of probate is issued to the executors named in a valid will, giving them authority to administer the estate. Letters of administration are issued where the deceased left no will, or where the named executors are unable or unwilling to act. The order of priority for administrators is set by the Non-Contentious Probate Rules 1987, starting with the surviving spouse or civil partner. Both grants give the personal representative the same authority to collect in assets, pay liabilities and distribute the estate.

Where there is no valid will, the estate is distributed under the statutory intestacy rules set out in the Administration of Estates Act 1925 (as amended). The order of entitlement begins with the surviving spouse or civil partner and children, and only moves to wider family if no closer relatives survive. Unmarried partners, step-children and friends inherit nothing under intestacy regardless of how long the relationship lasted. Where the rules produce an unfair outcome, a claim may be available under the Inheritance (Provision for Family and Dependants) Act 1975.

Inheritance Tax is charged at 40% on the value of an estate above the nil-rate band of £325,000. An additional residence nil-rate band of up to £175,000 may apply where a qualifying residence is passed to direct descendants, giving a potential combined allowance of £500,000 per individual. Any unused allowance can usually be transferred to a surviving spouse or civil partner, allowing a married couple to pass on up to £1 million tax-free in the right circumstances. Reliefs for business and agricultural property may also reduce the bill, and IHT must normally be paid by the end of the sixth month after death.

Executors are personally responsible for collecting in the deceased’s assets, paying debts, settling any Inheritance Tax, completing HMRC and Probate Service paperwork, and distributing the remaining estate to the beneficiaries. They owe fiduciary duties to act in the beneficiaries’ best interests, keep accurate estate accounts, and avoid conflicts of interest. Executors who get this wrong can be held personally liable, so most appoint a solicitor to handle the administration or supervise key steps.

A straightforward estate typically takes around six to twelve months to administer in full, although simple grants can issue within eight to sixteen weeks of application once HMRC has been dealt with. More complex estates involving overseas assets, business interests, contested wills or unclear beneficiaries can take significantly longer. Personal representatives are protected from claims by unknown creditors if they wait the statutory two-month notice period under section 27 of the Trustee Act 1925 before distributing.