Application for probate and letters of administration

Application for probate and letters of administration guidance:

Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, has authorised District Probate registrars to allow...

Practice Note

This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on probate practice and provides answers or guidance on some of the main issues arising for...

Practice Note

Coronavirus (COVID-19): Due to potential difficulties in having paperwork signed during the coronavirus (COVID-19) pandemic, certain rules relating to the signature and...

Practice Note

Sources of funds Make arrangements for funding inheritance tax (IHT) early so that funds are available as soon as the grant is ready to be lodged. Possible sources are: •...

Practice Note

The inheritance tax (IHT) may be calculated: • on page 11 of IHT400, if appropriate or • by following the working sheet on 'IHT400 Calculation' IHT is initially paid in...

Practice Note

Coronavirus (COVID-19): Due to potential difficulties in having paperwork signed during the coronavirus (COVID-19) pandemic, HMRC has confirmed that it will accept IHT400...

Practice Note

FORTHCOMING CHANGE: As announced at Budget 2018, draft legislation to be included in Finance Bill 2019–20 was published on 11 July 2019 and includes a measure to provide...

Practice Note

Produced in partnership with Lucy Edwards of Penningtons Manches LLP and now maintained by Lexis®PSL Nil rate band (NRB) and transferable nil rate band (TNRB) Each...

Practice Note

The need to value the estate When an individual dies they are considered to have made a 'transfer of value' equal to the value of their estate immediately before death....

Practice Note

ARCHIVED: This Precedent has been archived and is no longer maintained as oaths were replaced by statements of truth from 27 November 2018 under changes introduced by the...

Precedents

[Relevant district Probate Office.] [enter date] Dear Registrar The late [name of deceased] Inheritance Tax reference number: [enter IHT reference number] We enclose the...

Precedents

STOP PRESS: This Precedent has been updated in light of the introduction of application forms for practitioners applying for probate or letters of administration by post...

Precedents

FORTHCOMING CHANGE: The Court Fees (Miscellaneous Amendments) Order 2020, SI 2020/720, which was laid before Parliament on 13 July 2020, will amend some non-contentious...

Practice Note

Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, has authorised District Probate registrars to allow...

Practice Note

Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, has authorised District Probate registrars to allow...

Practice Note
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Scottish Law In-House COVID-19