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Practice notes
Appropriation is a process by which a personal representative or a trustee uses a specific asset in the estate or trust fund, to meet in full or in...
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9th Nov
Practice notes
What a residuary gift comprisesThe residuary estate will not necessarily comprise only cash, but will usually include other assets that have not been...
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9th Nov
Practice notes
Revocation of a WillA Will is revocable at any time during the testator's lifetime. A testator may not revoke their Will in any manner they choose: a...
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9th Nov
Practice notes
Hotchpot clauses in Wills can be very useful in equalising benefits between beneficiaries. They also have a place in respect of a partial intestacy....
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9th Nov
Practice notes
Where one of several executors diesSection 5 of the Administration of Estates Act 1925 (AEA 1925) states that the office of executor is personal to...
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9th Nov
Practice notes
STOP PRESS: With effect from 2 November 2020, the Non-Contentious Probate Rules 1987, SI 1987/2024 (NCPR 1987) are amended by the Non-Contentious...
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9th Nov
Practice notes
CORONAVIRUS (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...
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9th Nov
Practice notes
STOP PRESS: With effect from 2 November 2020, the Non-Contentious Probate Rules 1987, SI 1987/2024 (NCPR 1987) are amended by the Non-Contentious...
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9th Nov
Precedents
Warning to caveator, Rule 44(5)In the High Court of JusticeFamily Division[The nominated registry as defined by rule 44(15)]To [name] of [address] a...
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9th Nov
Practice notes
Identification of beneficial interestsThe personal representatives (PRs) of an estate must identify:•the beneficiary or beneficiaries entitled to each...
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9th Nov

Most recent Application for probate and letters of administration content

Practice notes
When a grant of administration'>letters of administration with Will annexed will be madeA grant of letters of administration with Will annexed is made...
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9th Apr
Practice notes
Affidavit evidenceUsually the information contained in application form PA1P or PA1A or the online application (formerly a separate statement of...
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9th Apr
Practice notes
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...
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9th Apr
Practice notes
Where an executor is not able to take out a grant of probate to the testator’s Will, there is a strict order of priority of substitutes who can do...
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9th Apr
Practice notes
Sources of fundsMake arrangements for funding inheritance tax (IHT) early so that funds are available as soon as the grant is ready to be...
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9th Apr
Practice notes
The need to value the estateWhen an individual dies they are considered to have made a 'transfer of value' equal to the value of their estate...
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Produced in partnership with Ailsa Moorhouse of Penningtons Manches Cooper 9th Apr
Practice notes
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...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP 9th Apr
Practice notes
Nil rate band (NRB) and transferable nil rate band (TNRB)Each person's estate is exempt from inheritance tax (IHT) up to a certain threshold, called...
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Produced in partnership with Lucy Edwards of Penningtons Manches LLP and now maintained by Lexis®PSL 9th Apr
Precedents
[name of client][address of client][insert date]Dear [name of client]Estate of [name of deceased] ...
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8th Apr
Precedents
[Relevant district Probate Office.][enter date]Dear RegistrarThe late [name of deceased]Inheritance Tax reference number: [enter IHT reference...
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6th Apr
Precedents
STOP PRESS: This Precedent has been updated in light of the introduction of application forms PA1P and PA1A for practitioners applying for probate or...
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6th Apr
Q&As
It is only possible to reseal probate documents that have been issued by a jurisdiction which falls within t...
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1st Apr
Practice notes
Coronavirus (COVID-19): Due to potential difficulties in having paperwork signed during the coronavirus (COVID-19) pandemic, certain rules relating to...
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25th Mar
Practice notes
Coronavirus (COVID-19): Due to potential difficulties in having paperwork signed during the coronavirus (COVID-19) pandemic, certain rules relating to...
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24th Mar
Practice notes
This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on probate practice and provides answers or guidance on some of the...
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24th Mar

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