Application for probate and letters of administration

Application for a grant of representation

An application for a grant of representation can be made by post to the relevant district probate registry using application forms PA1P or PA1A or via the MyHMCTS online service. Applications can be made by personal representatives (PRs) personally or through a probate practitioner. While the online procedure is available in many circumstances, it has limitations in terms of more complex scenarios and continues to be developed.

With effect from 2 November 2020, the Non-Contentious Probate (Amendment) Rules 2020, SI 2020/1059 (NCPAR 2020) amend the Non-Contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024. A transitional period ran until 11 January 2021 (extended from 30 November 2020). It is now mandatory for professionals to submit most straightforward probate applications using the online process. The list of exceptions, where it continues to be permitted to use the postal application process as an alternative to the online process, is contained in NCPR 1987, SI 1987/2024, Sch 3 and includes all applications for grants of letters of administration, letters of administration with Will annexed, double grants, grants to attorneys

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All in? Court confirms when a settlement is 'made' for the purposes of excluded property (Accuro Trust (Switzerland) SA v The Commissioners for HMRC)

Private Client analysis: This case considered the meaning of 'relevant property' under the settlements regime of the Inheritance Tax Act 1984 (IHTA 1984) and, in particular, the time at which this definition is to be tested. The question arose as to whether the trustees of an offshore trust established by a non-UK domiciled settlor were subject to the UK settlements regime in respect of property added to the trust after the settlor became deemed domiciled in the UK, or whether they were exempt from such charges as the trust consisted solely of excluded property. The First-tier Tribunal (FTT) held that whether trust property is excluded property is based on the status of the trust at the time that it was established, not at the time that the property in question was added to the settlement. As a result, the trust in this case did consist solely of excluded property and no inheritance tax (IHT) charges arose as a result of either the ten-year anniversary or capital distributions. The FTT was also asked to consider whether their jurisdiction was appellate, or supervisory only. The FTT held that, while their jurisdiction was supervisory, the questions raised by the trustees were relevant in establishing whether HMRC had acted reasonably and that the outcome (ie that the paid IHT should be refunded and that no further IHT was due) would be the same in either case. Written by Katherine Willmott, senior associate solicitor at Foot Anstey LLP.

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