A grant of representation is a legal document issued by the probate registry that authorises personal representatives to deal with the deceased person's estate. The grant confirms the validity of the will (if there is one) and gives the personal representatives the legal authority to collect in assets, pay debts, and distribute the estate according to the will or intestacy rules.
Without a grant of representation, banks and other institutions will not release assets to the personal representatives. The grant is "proof of title" to act on behalf of the estate.
Grant of Probate: This is issued when the deceased left a valid will and named executors who are willing and able to act. The grant is issued to the executors named in the will and confirms that the will is authentic and gives the executors authority to administer the estate.
Grant of Letters of Administration with the Will Annexed: This is issued when the deceased left a valid will but no executor is able or willing to act. This may occur because all named executors have predeceased the testator, renounced executorship, or are otherwise unable to act. The grant is issued to the chief beneficiary or another suitable person.
Grant of Letters of Administration: This is issued when the deceased died intestate (without a valid will) or the will is not valid. The grant is issued to the person entitled to administer the estate according to the intestacy rules, typically the closest surviving relative.
Grant in Solemn Form: This is issued in contentious probate proceedings where there is a dispute about the validity of the will or entitlement to the grant. The court makes a determination after hearing evidence, and the grant is issued pursuant to that judgment.
Grant ad Colligenda Bona: This is a special limited grant issued to preserve assets of the estate where there is a risk of assets being lost or dissipated before a full grant can be obtained. It is typically sought by creditors or trustees and gives limited authority to collect and preserve assets only.
A grant is generally required to deal with assets held solely in the deceased's name. This includes property registered at the Land Registry, bank and building society accounts above the institution's threshold, share certificates, and other investments. Financial institutions have varying thresholds below which they may release funds without a grant.
Assets not requiring a grant include joint property held as joint tenants, which passes by survivorship to the surviving joint owner. Nominee accounts where assets are held on trust for another may not require a grant. Small holdings below institutional thresholds (typically £5,000 to £50,000 depending on the institution) may be released without a grant.
Small estates procedures exist to simplify the process for estates with minimal assets. Some institutions have their own small estates forms, while the statutory small estates procedure (using form IHT205) can be used for estates meeting certain criteria.
Multiple grants may be needed when the deceased had assets in different countries or jurisdictions. A grant from England and Wales may need to be re-sealed in certain Commonwealth countries, or ancillary grants may be required in other jurisdictions.
Never distribute assets before obtaining a grant of representation unless you are certain the asset does not require one. Personal representatives may be personally liable if they distribute incorrectly and a grant is later needed.
The Non-Contentious Probate Rules 1987 govern the procedure for obtaining grants of representation in non-contentious matters. The Rules provide the framework for applications to the probate registry, including the forms to be used, the information to be provided, and the oaths to be sworn.
Under the Rules, applicants must complete the appropriate application form (PA1 for probate, PA1A for intestacy), provide the original will and any codicils, submit inheritance tax accounts, and swear an oath or affidavit confirming the information provided is true.
The oath requires the applicant to swear that they have disclosed all known information, that the deceased was domiciled in England and Wales (or the application is made on that basis), and that the will is the last valid will. False statements in the oath constitute perjury.
Non-contentious probate covers the majority of estate administration where there is no dispute. Contentious probate matters, where there is a dispute about the validity of the will or entitlement to the grant, are dealt with under separate court procedures in the Chancery Division.
| Form | Purpose |
|---|---|
| PA1 | Application for grant of probate or letters of administration |
| PA1A | Application for grant where no will (intestacy) |
| PA1P | Application for small estate (IHT205 route) |
| PA1S | Application where spouse/civil partner exempt from IHT |
| IHT400 | Full inheritance tax account |
| IHT205 | Simplified inheritance tax procedure (excepted estates) |
| IHT217 | Excepted estates (fast track) |
Executors named in the will have the primary right to apply for a grant of probate. If more than one executor is named, up to four can be named on the grant. Executors can act by power reserve, meaning they are not named on the grant but retain the power to act later if needed.
When no executor is able or willing to apply (letters of administration with will), the residuary beneficiaries have priority. Typically, the person with the largest beneficial interest in the estate will be entitled to the grant.
On intestacy, the entitlement to a grant of letters of administration follows a strict order of priority under the Non-Contentious Probate Rules 1987: (1) surviving spouse or civil partner, (2) children and issue of deceased children, (3) parents, (4) siblings and issue of deceased siblings, (5) grandparents, (6) uncles/aunts and issue of deceased uncles/aunts, (7) the Crown (bona vacantia).
Minor beneficiaries (under 18) cannot apply directly for a grant. A litigation friend or guardian must apply on their behalf. The court must approve any grant to someone acting on behalf of a minor.
Creditors may apply for a grant if no beneficiary entitled to apply has done so within a reasonable time. A creditor can seek letters of administration on the grounds that the estate owes them money and they need a grant to recover the debt.
Applications can be made to the Principal Probate Registry in London or any district probate registry. Applications are typically processed by the district registry nearest to the deceased's address, but can be submitted to any registry. Processing times vary but typically take 8-12 weeks.
The main application forms are PA1 (for probate or letters of administration with will) and PA1A (for intestacy). These forms require information about the deceased, the applicant, the assets and liabilities of the estate, and the beneficiaries.
Probate fees are payable on application for a grant. As of 2025, the fee is £273 for estates valued over £5,000. No fee is payable for estates valued at £5,000 or less. The fee is paid when submitting the application.
Inheritance tax accounts must be submitted and any tax due paid before the grant will be issued. The appropriate form depends on the estate: IHT400 for full accounts, IHT205 for simplified procedure, or IHT217 for excepted estates.
The applicant must swear an oath or make an affirmation that the information provided is true. The oath can be sworn at a probate registry, a commissioner for oaths, or a solicitor. The oath confirms the will is valid, the deceased was domiciled in England and Wales, and all relevant information has been disclosed.
Once the application is approved, the grant is issued. This is the legal document authorising the personal representatives to deal with the estate. The grant should be sent to banks, share registrers, the Land Registry, and other institutions to prove authority to collect and transfer assets.
Prepare all documentation carefully before submitting. Incomplete applications will be returned, causing delays. Ensure the will is the original (not a copy) and all forms are signed and dated correctly.
An excepted estate is one that meets certain criteria allowing simplified probate procedures. The excepted estates regime reduces the administrative burden for smaller, straightforward estates. Different rules apply depending on whether the deceased died on or after 1 January 2022.
The IHT205 form is used for excepted estates. This simplified procedure requires less detailed information than a full IHT400 account. The form asks basic questions about the estate's value and composition.
For deaths on or after 1 January 2022, an estate is an excepted estate if: (1) the gross value for IHT is not more than the IHT threshold plus a further £125,000 (total £450,000 as of 2025), or (2) the estate is a low-value bereavement support estate (gross value not exceeding the nil-rate band), and certain other conditions are met regarding exemptions, reliefs, and lifetime gifts.
The benefits of the excepted estate process include faster processing times, less paperwork, and reduced professional fees. However, practitioners must ensure the estate genuinely meets the criteria, as incorrect use of IHT205 can result in penalties.
Always check the current excepted estate thresholds and criteria carefully before using IHT205. The rules are complex and change frequently. When in doubt, submit a full IHT400 account.
Assets must be valued as at the date of death for inheritance tax purposes. This is the open market value - the price the asset would fetch if sold on the open market to a willing buyer. Special rules apply to certain assets.
Property should be valued by a qualified surveyor or valuer. The valuation should reflect the property's condition and any features affecting value. For inheritance tax, the property is valued at its open market value assuming vacant possession. Special rules apply to business and agricultural properties which may qualify for reliefs.
Chattels (household goods and personal effects) should be valued at their probable realisation value. High-value items (antiques, jewellery, artwork) may require professional valuation. Low-value items can be grouped and valued together.
Financial assets including shares, bonds, and unit trusts are valued at the mid-market price on the London Stock Exchange on the date of death (or the next business day if the date of death is not a trading day). For unquoted shares, a specialist valuation may be required.
Foreign assets must also be valued and declared. These may include overseas property, bank accounts, and investments. Foreign assets may be subject to inheritance tax in the country where they are located, and double tax treaties may affect the overall tax position.
Obtain professional valuations for high-value or complex assets. The valuation must be defendable if queried by HMRC. Keep records of how valuations were obtained.
IHT400 is the full inheritance tax account form. It must be completed for all estates that do not qualify as excepted estates. The form requires detailed information about all assets, liabilities, lifetime gifts, and exemptions claimed. Supporting documentation such as valuations and asset statements must be provided.
IHT205 is the simplified inheritance tax account for excepted estates. It requires basic information about the estate's value and composition. It is much shorter than IHT400 and can be completed quickly for qualifying estates.
IHT217 is used for certain low-value estates and specific situations. It is a fast-track form for estates that meet very specific criteria, typically those where the gross value is very low and the estate is very straightforward.
Inheritance tax must be paid within six months from the end of the month in which the death occurred. Interest is charged on late payments. For estates paying by instalments (e.g., for property), the six-month deadline applies to the first instalment.
The grant will not be issued until inheritance tax has been paid or satisfactory arrangements for payment have been made. This can cause a cash flow problem where assets need to be sold to pay the tax.
Direct payment from estate funds is the simplest method where the deceased had sufficient cash assets. Personal representatives can use bank accounts to pay the tax directly. However, funds may not be accessible until after the grant is issued, creating a circular problem.
Instalment options are available for certain assets, particularly property and some business assets. Inheritance tax on qualifying assets can be paid in annual instalments over 10 years, with interest charged on the unpaid balance. The asset can be sold during this period to pay the outstanding tax.
Life insurance policies written in trust can provide funds to pay inheritance tax. If the policy is written in trust, the proceeds are outside the estate and can be paid to trustees quickly, providing liquid funds to pay the tax before the grant is issued.
Bank loans and temporary overdrafts can provide short-term funding for inheritance tax. Some banks offer "probate loans" specifically for this purpose, secured against the estate assets. These can bridge the gap between death and accessing estate assets.
Sale of assets may be necessary to pay inheritance tax if other funding is not available. This may involve selling property, shares, or other investments. This can be problematic if the asset needs to be sold quickly, potentially at a reduced price.
Inheritance tax must be paid before the grant is issued, but the grant is needed to access assets to pay the tax. Plan for this cash flow issue in advance, particularly for estates with significant illiquid assets.
The free estate is the estate that is subject to inheritance tax and passes according to the will or intestacy rules. It includes all property owned by the deceased at death, less liabilities and exemptions. Trust assets and jointly-owned property may have different treatment.
The primary burden of inheritance tax falls on the personal representatives. They are responsible for calculating the tax, submitting the account, and ensuring payment. The tax is a debt of the estate and must be paid before assets are distributed to beneficiaries.
Apportionment between beneficiaries may be necessary where the will specifies how inheritance tax should be paid. A well-drafted will includes a tax clause directing which beneficiaries bear the burden of tax on their specific gifts. Without such a clause, the default rules apply.
Reimbursement from beneficiaries may be appropriate where a specific gift attracts tax but the residuary estate is used to pay it. The personal representatives may be entitled to recover the tax from the specific beneficiary, depending on the terms of the will.
Document clearly how inheritance tax has been allocated between beneficiaries. This prevents disputes and ensures each beneficiary understands their tax position.