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#15504 - Grant Of Representation - Private Client

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Wills & Administration of Estates

LPC Exam Revision

Administration: Grant of Representation

Administration

When a person dies, the legal process for managing their distribution of their estate is called administration. A PR is appointed by a person’s will (executor) or by statute (‘administrator’). The PRs must pay any debts of the deceased and make the payments to the beneficiaries.

A grant of representation is a court order conferring authority on the PRs to collect and distribute the deceased assets.

Initial Steps

  1. Receive instructions and identify the client;

  2. Obtain official copies of the death certificate;

  3. Arrange the funeral;

  4. Locate and obtain the deceased’s original and valid will and any codicils;

  5. Secure the deceased’s property, collecting valuable assets and documents;

  6. Identify the beneficiaries and inform them of their inheritance; and

  7. Obtain details of the deceased’s assets (notifying the relevant organisation and getting a valuation) and liabilities at the date of death.

Grant of Representation

A grant of authority gives the PR’s authority and establishes whether the deceased had a valid will or died intestate.

Executors appointed by a will may act from death as their authority derives from the will, administrators have no authority until they have the grant of representation.

Actions without a Grant

Certain actions can be carried out without a grant of representation:

• Orders under the AE(SP)A 1965 which applies to a restricted category of assets up to 5,000;

• Chattels which pass by delivery;

• Assets passing outside the succession estate (e.g. joint tenants, DMC, pension schemes etc.)

Types of Grant

Grant of Probate Letters of Administration with Will Grant of Probate Letters of Administration with Will Grant of Probate Letters of Administration with Will
Definition This is used if the deceased left a valid will which appoints executors and the executors are willing and able to act. This is where a valid will was left but the will did not name executors, or it did but they have died or they are incapable or have renounced their power This is where there is no will and the deceased as died intestacy.
Entitlement

The named executors are the

only ones entitled to take to the

grant. Their right will cease if:

  • They die before taking out the grant

  • They renounce probate - i.e. does not want to act and steps down as long as they have not intermeddled (acted as an executor in any way)

  • Reserves power - i.e. does not want to act initially but reserve power to act at a later date

Rule 20 gives an order of priority of

who can take out the grant:

  1. Executor;

  2. Trustee of residuary estate;

  3. Any other residual beneficiary;

  4. The PR’s of (3);

  5. Any other beneficiary or creditor;

  6. The PR’s of (5).

These will be administrators if they take out the grant.

Rule 22 contains an order of priority of

who can take out the grant:

  1. Surviving spouse;

  2. Children;

  3. Parents;

  4. Whole blood siblings;

  5. Half blood siblings;

  6. Grandparents;

  7. Whole blood aunts/uncles;

  8. Half blood aunts/uncles;

  9. Treasury solicitor;

  10. Creditors;

1 - 8 must have a beneficial interest

Capacity to

Act

Executors will have capacity as

long as they are not a minor, do

not suffer from mental disability.

The maximum number of executors is 4.

A minor or those who are mentally incapable cannot act.

There must be a maximum of 4 administrators and a minimum of 1, unless there are life/minor interests in which 2 administrators are required.

A minor or those who are mentally incapable cannot act.

There must be a maximum of 4 administrators and a minimum of 1, unless there are life/minor interests in which 2 administrators are required.

Application for Grant

An application must be sent to the Probate Registry and must be made with the correct oath.

Forms

The PR should send form IHT 400 or IHT 205 within 12 months of the end of the month the death occurred listing all of the property comprising the deceased’s estate.

The grant will not be issued until the IT has been paid, and interest becomes payable on unpaid tax after 6 months of the end of the month the death occurred.

  • Excepted Estates (whether they are Low Value or Exempt) require an IHT 205.

  • Non-Excepted Estates require an IHT 400.

Excepted Estate

If IT is due then it will never be excepted and will be a non-excepted estate.

If no IT is due then the estate may be an excepted...

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