Application for a grant of representation
Application for a grant of representation

The following Wills & Probate guidance note provides comprehensive and up to date legal information covering:

  • Application for a grant of representation
  • Place
  • Who may apply
  • Time limits
  • General requirement for inheritance tax account
  • Forms IHT421 and IHT205
  • Excepted estates
  • Forms of account
  • Delivering the account
  • Calculating the inheritance tax
  • more

This Practice Note covers, in the main, applications made by a practitioner by post. It is possible for legal professionals (as well as lay persons) to make an application online in certain specified cases, but the procedure differs substantially to that in a paper application.

Place

An application for a grant of representation can usually be made to the principal registry or to one of the district probate registries.

However, an application for a grant of administration pending determination of a probate claim (a grant pendente lite) must be made to the principal registry.

With effect from 1 October 2019, an application for a grant can be applied for online although there remains the obligation to supply details of value of the estate, again online, to HMRC. It is possible to use the portal to apply the nil rate band and transferable nil rate band exemptions to the value of the estate. The only paper documentation that is required to be sent to the probate registry is the original Will and the IHT paperwork.

Who may apply

An application for a grant of representation can be made personally or through a probate practitioner. The online application service was rolled out in pilot form for legal practitioners in October 2019, whereas the online procedure for personal applicants has been available since the