Application for probate and letters of administration

Application for probate and letters of administration guidance:

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...

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

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

If the estate is not an excepted estate, the following should be completed: • form IHT400 • supplementary schedules IHT401–IHT420, IHT435 and IHT436 where appropriate •...

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ARCHIVED: This Precedent has been archived and is no longer maintained as oaths were replaced by statements of truth from 27 November 2018 under changes introduced by the...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

[London Probate Department PRFD, First Avenue House 42-49 High Holborn 7th Floor Holborn London WC1V 6NP OR [or the relevant district Probate Office.]] [enter date] Dear...

Precedents

[London Probate Department PRFD, First Avenue House 42-49 High Holborn 7th Floor Holborn London WC1V 6NP OR [or relevant probate office]] [enter date] Dear [insert...

Precedents

On 22 April 2014, the fees for non-contentious probate applications as set out in the table in Schedule 1 to the Non-Contentious Probate Fees Order 2004 (NCPFO 2004), SI...

Practice Note

On 22 April 2014, the fees for non-contentious probate applications were amended by the Non-Contentious Probate Fees (Amendment) Order 2014, SI 2014/876 (NCPF(A)O 2014),...

Practice Note

Requirement for a statement of truth Every application for a grant, other than a resealing, must be supported by an appropriate statement of truth. Statements of truth...

Practice Note

Affidavit evidence Usually the statement of truth (formerly oath) is the only evidence the court will require. There may be circumstances where further evidence is...

Practice Note
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