What steps should you take after someone has passed away?
After a person passes away, the first steps involve registering the death and obtaining the death certificate. Once this has been completed, funeral arrangements can be made.
The next stage is to submit an application to the Probate Registry. If the deceased left a valid will, the named executor may apply for a Grant of Probate, which gives them the legal authority to administer the estate.
If there is no valid will, the process is more complex. In those circumstances, an appropriate family member must apply to the Probate Registry for a Grant of Letters of Administration.
What is a grant of representation?
A grant of representation is a legal document issued by the Probate Registry in England and Wales. It authorises the executor or administrator (together referred to as the personal representatives) to manage and administer the estate of a deceased person.
There are two primary types of grant of representation:
- Grant of Probate – issued where the deceased left a valid will naming executors who are willing to act.
- Grant of Letters of Administration – issued where there is no valid will. This provides the legal authority for the personal representatives to deal with the deceased’s financial affairs.
What do you need to do before applying for a grant?
Before applying for a grant of representation, the personal representatives must take several important steps. First, they must identify all assets and liabilities and determine the total value of the estate. This includes:
- checking bank account balances
- valuing property and personal possessions
- identifying investments
- assessing any debts or liabilities (such as credit card bills) as at the date of death
If the total estate exceeds the inheritance tax nil-rate band (£325,000 for the 2025/26 tax year), the personal representatives must submit a full account of the estate to HMRC and pay any inheritance tax due.
Once these steps have been completed, the application for the grant of representation can be submitted to the Probate Registry.
Is a grant necessary? How do you apply for the grant?
A grant of representation is required in most estates, particularly where the estate includes real property (such as a house or land), significant funds held in bank accounts, or investments such as stocks and shares.
Banks, the Land Registry, and other institutions usually require formal proof of authority, provided by the grant, before they will release or transfer the deceased’s assets.
To apply for the grant, the personal representative must complete the appropriate application form, submit the original death certificate, and provide the original will (where one exists). Once the application is approved, the Probate Registry will issue the grant, which authorises the personal representative to manage and distribute the estate.
Does inheritance tax need to be paid before the application for a grant of representation?
Yes. Any inheritance tax (IHT) liability must be paid before the Probate Registry will issue a grant of representation.
The personal representatives are responsible for declaring and paying any inheritance tax due. Once payment has been made, HMRC issues a unique reference code, which must be included in the application to the Probate Registry. This confirms that the tax obligations have been satisfied and enables the grant application to proceed.
Accordingly, IHT must be settled before the IHT account can be submitted as part of the probate process.
Is it correct to think of inheritance tax as a death tax?
It is not entirely accurate to think of inheritance tax as a “death tax”. Although it is commonly associated with the deceased’s estate, such as property, money, and possessions, inheritance tax (IHT) can also apply to certain transfers made during a person’s lifetime.
For IHT purposes, the value of a transfer is assessed using the “loss to donor” principle, meaning the tax is based on the reduction in the donor’s estate resulting from the transfer. Chargeable transfers therefore include both lifetime gifts and transfers made on death.
Certain exemptions apply. For example, arm’s-length transactions (such as commercial sales) are generally outside the scope of IHT. In addition, maintenance payments or gifts made to support a spouse or child are typically not treated as transfers of value.
What are potentially exempt transfers (PETs)?
Potentially exempt transfers (PETs) are gifts made during a person’s lifetime that may become exempt from inheritance tax provided the donor survives for seven years after making the gift. While the donor remains alive, no immediate inheritance tax liability arises.
If the donor survives the full seven-year period, the gift becomes fully exempt from inheritance tax, regardless of its value. However, if the donor dies within seven years, the gift is treated as a chargeable transfer and may attract tax depending on the value of the estate and any available exemptions.
It is important to note that a gift will not qualify as a PET if the donor continues to benefit from the asset after giving it away, for example gifting a property but continuing to live in it rent free. Such arrangements are treated as “gifts with reservation of benefit” and remain subject to inheritance tax even if the donor survives the seven-year period.
What is the inheritance tax nil-rate band?
Each individual is entitled to a tax-free allowance, known as the nil-rate band. As of the 2025/26 tax year, the nil-rate band is set at £325,000.
- any part of the estate that falls within this threshold is taxed at 0%
- the portion of the estate that exceeds the nil-rate band is generally taxed at 40%
What should I do if my relative passes away without leaving me any inheritance in the will?
If a relative passes away and you have not been included in their will, you may still have legal options, depending on your relationship and circumstances.
Under the Inheritance (Provision for Family and Dependants) Act 1975, certain individuals may apply to the court for financial provision from the estate if they have not been adequately provided for. Eligible applicants include spouses or civil partners, former spouses or civil partners (provided they have not remarried), cohabitants who lived with the deceased for at least two years, children or those treated as children of the family, and individuals who were wholly or mainly financially dependent on the deceased.
It is important to understand that the Act is not designed to compensate disappointed beneficiaries, but to ensure that dependants receive reasonable financial provision where needed.
What are the conditions for making a claim under the Inheritance (Provision for Family and Dependants) Act 1975?
To bring a claim under the 1975 Act, the following requirements must be met:
- the deceased must have been domiciled in England or Wales at the date of death
- the claim must be brought within six months from the date of the grant of representation
- the applicant must fall within one of the categories listed in the section above
The Court will consider a range of factors, including:
- the financial needs and resources of the applicant and any other beneficiaries
- the deceased’s obligations and responsibilities towards the applicant or others
- the size and nature of the net estate
- any disabilities (physical or mental) affecting the applicant or others involved
Each case is determined on its own facts, and outcomes will vary depending on individual circumstances.
How much do you charge for the application for a grant of representation?
Our fees depend on the complexity of the estate. We charge an hourly rate of £300 plus VAT.
The overall cost will vary depending on the size and nature of the estate, the number and complexity of the assets and liabilities, and whether any legal issues or challenges arise during the application process.
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