Grant of Representation definition

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Preparing the application form PA1P/PA1A for probate or letters of administration

Preparing the application form PA1P/PA1A for probate or letters of administration FORTHCOMING CHANGE: The postal application forms PA1P and PA1A for practitioners introduced on 23 March 2020 were due to be merged with the forms of the same name for lay applicants. If this happens, it may result in some changes to the questions and numbering contained in the forms. See News Analysis: Developments on the new probate application process for practitioners. Requirement for application form or online application Every application for a grant of representation, other than a resealing, must be supported by an appropriate statement of truth. Prior to 27 November 2018, it was necessary for an oath (for executors or administrators) to be sworn in the presence of a commissioner for oaths or an independent solicitor holding a practising certificate. It was also necessary for each applicant and the person before whom the oath was sworn to mark the original Will and any codicil. Separate statements of truth replaced oaths from 27 November...

Capital gains tax issues on death

Capital gains tax issues on death CGT position on an individual’s death The rules dealing with CGT on death provide that: • assets that the deceased was competent to dispose of are deemed to be acquired by the personal representatives (PRs), or any other person on whom they devolve, at their market value at the date of death but are deemed not to have been disposed of by the deceased, meaning that: ◦ death is not a disposal for CGT purposes and no CGT arises as a result of the individual’s death, but ◦ the assets acquire a new base value for CGT purposes, ie any unrealised pre-death gains are effectively wiped out and assets that have risen in value since their original acquisition by the deceased are given a tax-free uplift for the calculation of future gains in the hands of the PRs or beneficiaries of the deceased’s estate. This also applies to the deceased's interest in joint property • allowable losses incurred by the deceased...

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Letter to Probate Registry with draft application wording for settling

Letter to Probate Registry with draft application wording for settling [Newcastle District Probate Registry] [enter date] Dear Registrar The late [enter name of deceased] We are preparing to make an application for a grant of [probate OR letters of administration] in the above estate. However, we would like to confirm the form of wording to be used: [enter brief details of the circumstances and why the draft papers need settling]. We enclose the Pre-lodgement enquiry form PA18, together with the following:

Will—unmarried, divorced, separated with children, no partner

Will—unmarried, divorced, separated with children, no partner STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025. 1 Revocation I [full name of testator] of [address of testator] revoke all former testamentary dispositions made by me[ to the extent that and so far only as they affect my property of every...

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If a sole executor has lost capacity by the time a testator dies, if the executor has an LPA in place are the attorneys obliged to take out a grant of probate on the donor's behalf or can the attorney renounce for them if the attorney does not wish to act? In these circumstances, the executor is not a beneficiary, and the estate goes to a charity entirely.

If a sole executor has lost capacity by the time a testator dies, if the executor has an LPA in place are the attorneys obliged to take out a grant of probate on the donor's behalf or can the attorney renounce for them if the attorney does not wish to act? In these circumstances, the executor is not a beneficiary, and the estate goes to a charity entirely. This Q&A assumes that there are no substitute executors. The Non-Contentious Probate Rules 1987, SI 1987/2024, r 31 sets out that 'the lawfully constituted attorney of a person entitled to a grant may apply for administration for the use and benefit of the donor, and such grant shall be limited until further representation be granted, or in such other way as the [district judge or] registrar may direct'. Accordingly, an attorney may apply for a grant but there is no obligation for them to do so. If the attorney does not wish to act, they should renounce on behalf of the...