If the deceased left a Will, Probate will generally need to be obtained.
If there is no Will, Probate cannot be obtained, and instead you will generally need to apply for Letters of Administration, before you can administer the Estate.

In both cases, the jobs involved are very similar.

The Form PA1 (click on the link) covers both cases. This needs to be completed, and
sent / taken to the Probate Registry (click on the link for list of local offices).

It is important at this point to determine who will, or can, administer the Estate of the deceased, and obtain the grant of Probate.

Generally the Will identifies or nominates, the parties who are to be the Executors, usually a wife or husband, or a friend or member of the family, although sometimes the deceased's Bank or solicitor will have been nominated.

It should be noted, that the person appointed to be the Executors under a Will, does not have to take on that task, if for any reason he or she feels unable to do so, and the task can be "renounced" in favour of another party.

Often the Executors may also be the beneficiaries, which can make the task a lot simpler, as the need to consult with a number of other beneficiaries, is removed.

If the Will omits to appoint an Executor, any party having the appropriate standing, i.e. the widow or widower, or any children of the deceased, can apply to be the Executors and obtain Probate. (See below)

If there is no Will, the deceased is said to have died 'intestate', and while the process for administering the Estate of an intestate is very similar to obtaining Probate, it is called, not surprisingly, Administration.

In such a case, and also where no Executors has been appointed by the Will, there is a recognised hierarchy of relatives who can apply for Letters of Administration, and take on the task of the Administrator, which is similar to that of an Executors where a Will exists. To determine who is/are entitled to apply for Letters of Administration (click here).

In total a maximum of four Executors can be appointed under a Will, but one / two is the norm. However where a property needs to be sold two Executors will be needed to give proper receipt for the proceeds of sale.

Note: At the time of publication the Intestacy rules make no provision for co-habiting partners (common law spouse/single gender couples) or stepchildren, although this can be altered provided all of the beneficiaries agree on any action proposed.

As soon as the Executors or Administrator have been identified, and assuming they are prepared to take on the task, they should prepare the Inheritance Tax forms and make application for Probate or Letters of Administration.

This action will lead to the grant to them of Probate or Letters of Administration, to enable them to lawfully administer the Estate.

The Executors will be responsible for the overall Probate process and the administration of the Estate.

It is an important task that carries with it responsibilities for payments such as Taxes, funeral expenses etc., the collection of debts and the distribution of the deceased's assets.

Note: The Executors are liable under the Law for the payment of any taxes and any mis-spent funds. Given the above responsibilities the Executors should take the following actions in the earliest possible time-frame:

Identify and establish what the assets are, and in the case of property and personal items, secure them against loss or damage etc., e.g. household and motorcar insurance will be important.

Determine what debts are outstanding. These may be in the form of Credit Card debt, HP agreements, Mortgages, Income tax and the return of any State or housing benefits, or pensions that have been over-paid etc.

Advertise the death of the deceased in the local papers and/or the London Gazette if appropriate.

Determine who the beneficiaries are and how the assets are to be distributed, and obtain the agreement of all beneficiaries on the value of the assets.

Calculate the Inheritance Tax payable (refer to the 'Assets Spreadsheet').

Note: Inheritance Tax has to be paid in the six months following the end of the month during which the death occurred, and before Probate is granted. Banks are familiar with this situation and will normally establish an Executors' Account, specifically for this purpose. We would recommend that the deceased's bank is requested to establish this account.

The Inheritance Tax calculation is particularly important for small Estates
(less than £5000) because much of the formal process it not necessary in these cases. Nevertheless, it would be prudent to maintain a record of all assets and transactions in the 'Assets Spreadsheet' provided.

Complete the Inheritance Tax Form IHT 205, and submit it to the Inland Revenue for review. They will give the official agreement as to which route to take.

For small Estates go to Stage 4 to complete the process.

The grant of Probate may take several weeks depending on the complexity of the Estate. In the most straightforward cases, where there are no death duties and the whole Estate goes to the spouse, these can be resolved in a short time. In all cases, the documents need to be sworn and signed at the local Probate Registry office. If the deceased had multiple bank accounts, Insurance companies etc that make up the estate, it would be advisable to get several certified copies of the Probate document (as with the death certificate), in order to progress your enquiries on several fronts at the same time.