WIQS—grant application protocol
WIQS—grant application protocol

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

  • WIQS—grant application protocol

WIQS—grant application protocol

STOP PRESS: Separate statements of truth to lead to a grant of representation have been replaced by application forms PA1P and PA1A for practitioners applying by post with effect from 18 May 2020. Alternatively, practitioners may apply for a grant of representation online. This Practice Note refers to the protocol in place before this change.

After having taken instructions to deal with the administration of an estate, the WIQS scheme sets out a number of criteria that should be considered, as well as matters to remember when completing the documents for submission to a probate registry.

1. PREPARING TO APPLY FOR A GRANT OF REPRESENTATION
1.1 Collecting information
1.1.1 Enquire about asset (including those owned jointly) from family members, stockbrokers, accountants and other professional advisers used by the deceased
1.1.2 Ensure that PRs are aware that they will face penalties if they give inaccurate information to HMRC resulting in underpayment of IHT
1.1.3 Ensure that similar warnings (where relevant) are given to family members and others from whom enquiries are made
1.1.4 Where there is a potential IHT liability, check to see if the deceased inherited assets within five years of death to establish the availability of quick succession relief
1.1.5 Write to asset holders to establish death values
1.1.6 Where there is land and/or specialist assets arrange for qualified valuers to give death

Popular documents