When someone dies without leaving a valid Will, they are said to have died ‘intestate’. Their estate is then distributed in accordance with the rules of intestacy.

These rules determine who is entitled to inherit the deceased’s estate, including their property, personal possessions and money. They also establish who has priority to apply to administer the estate.

Who can deal with the deceased person’s affairs?

Many people assume that the deceased’s next of kin will automatically be responsible for administering their estate. However, this is not necessarily the case.

When someone dies without a Will, the law determines who has the right to apply to administer the estate.

In England and Wales, the person appointed to administer the estate is called an ‘administrator’.

The person who administers the estate is responsible for identifying and collecting the deceased’s assets, paying outstanding debts and taxes, and distributing the remaining estate to the people entitled to inherit.

How are administrators appointed in England and Wales?

When someone dies without a valid Will, the Non-Contentious Probate Rules 1987 establish the order of priority for applying for a grant of letters of administration.

The general order of priority is:

1. The deceased’s surviving spouse or civil partner.
2. The deceased’s children and the descendants of any child who died before the deceased.
3. The deceased’s parents.
4. The deceased’s brothers and sisters of the whole blood, and the descendants of any who died before the deceased.
5. The deceased’s brothers and sisters of the half blood, and the descendants of any who died before the deceased.
6. The deceased’s grandparents.
7. The deceased’s uncles and aunts of the whole blood, and the descendants of any who died before the deceased.
8. The deceased’s uncles and aunts of the half blood, and the descendants of any who died before the deceased.

There are additional rules governing who can apply, particularly where several people have the same level of entitlement or where someone entitled to apply is unable or unwilling to do so.

A surviving unmarried partner does not automatically have the same right to apply as a spouse or civil partner.

The rules governing entitlement to administer the estate are separate from the rules determining who inherits.

How to obtain a grant of representation when there is no Will

When someone dies without a Will, the person entitled to administer the estate will generally need to obtain a formal legal document before they can deal with certain assets.

In England and Wales, this is called a ‘grant of letters of administration’.

The grant or confirmation provides formal evidence of the administrator’s or executor’s authority to collect and deal with assets held by banks, building societies and other organisations.

Whether a grant or confirmation is required depends on the nature and value of the deceased’s assets and the requirements of the organisations holding them.

Applying for letters of administration in England and Wales

Applications can be made through the Probate Registry of HM Courts and Tribunals Service.

Before applying, you will generally need to:

• Establish who is entitled to apply.
• Identify and value the deceased’s assets and debts.
• Establish whether Inheritance Tax is payable.
• Complete the appropriate probate application.
• Provide the necessary supporting documents and pay the application fee, where applicable.

You can apply for letters of administration in several ways:

Do probate yourself: Lawpack’s DIY Probate Kit provides practical guidance and assistance with the forms and procedures involved in administering an estate.

Use a probate company: You can instruct a specialist probate service to assist with the application and estate administration.

Use a solicitor: A solicitor can advise on the legal requirements and undertake some or all of the administration on your behalf.

Paying Inheritance Tax

If Inheritance Tax is due on the deceased’s estate, some or all of the tax will normally need to be paid before the grant of letters of administration or confirmation can be issued.

However, payment arrangements may be available, including the possibility of paying certain amounts directly from the deceased’s bank accounts.

The personal representatives should establish the estate’s Inheritance Tax position before submitting the application.

When someone dies, one of the important responsibilities of the personal representatives is to identify the assets and debts of the deceased.

An executor is appointed under a Will, while an administrator is appointed by the court where there is no Will or no executor able to act.

It is important to establish the value of the deceased’s assets and outstanding liabilities at the date of death. This information will be needed when completing the probate or confirmation application and calculating whether Inheritance Tax is payable.

Checklist of debts that may be owed by the deceased

To help you identify the liabilities of the estate, here is a checklist of some common debts and outstanding payments:

• Water bills and water rates.
• Telephone and mobile phone bills.
• Television and subscription service bills.
• Electricity bills.
• Gas bills.
• Personal loans and overdrafts.
• Credit card balances.
• Mail-order and catalogue debts.
• Rent arrears.
• Hire purchase agreements.
• Debts owed to other individuals.
• Outstanding Council Tax.
• Income Tax owed up to the date of death.
• Capital Gains Tax liabilities arising before death.
• Outstanding mortgage payments and other secured borrowing.

You should also check for unpaid insurance premiums, care home fees and other outstanding financial commitments.

Remember that some bills may relate to services provided after the death. These should be identified separately as expenses of administering the estate rather than automatically treated as debts existing at the date of death.

Funeral expenses

Reasonable funeral expenses are generally payable from the estate and can normally be deducted when calculating the estate’s value for Inheritance Tax purposes.

These may include:

• Funeral director’s fees.
• Burial or cremation costs.
• Flowers and other reasonable funeral arrangements.
• An appropriate gravestone or memorial.

The expenses must be reasonable and appropriate in the circumstances.

Help with funeral expenses

If the person arranging the funeral receives certain qualifying benefits, they may be eligible for help through the government’s Funeral Expenses Payment scheme in England and Wales.

Eligibility depends on the benefits received, the relationship with the deceased and other conditions.

In Scotland, the equivalent scheme is called Funeral Support Payment.

A Funeral Expenses Payment may have to be repaid from the deceased’s estate if sufficient funds subsequently become available.

For further information, visit www.gov.uk/funeral-payments or, in Scotland, www.mygov.scot/funeral-support-payment.

What happens next?

Once you have identified the assets and debts of the estate, review the information carefully.

You should establish:

• The total value of the deceased’s assets.
• The total outstanding liabilities at the date of death.
• Whether the estate is solvent or insolvent.
• Whether an application for a grant of probate or confirmation is required.
• Whether an Inheritance Tax return needs to be submitted.

Remember that not every liability is necessarily deductible for Inheritance Tax purposes. HMRC has specific rules governing which debts and expenses can be deducted.

Paying Inheritance Tax

If Inheritance Tax is payable, some or all of the tax will normally need to be paid before the grant of probate or confirmation can be obtained.

However, personal representatives may be able to use the deceased’s bank accounts or investments to pay the tax directly to HMRC through the Direct Payment Scheme.

In certain circumstances, they may also apply to postpone payment until after the grant has been obtained.

What if the estate is insolvent?

If the estate’s debts exceed the value of its assets, it is known as an insolvent estate.

In these circumstances, personal representatives must take particular care before making payments or distributing assets to beneficiaries.

There are legal rules governing the order in which creditors must be paid, and these differ between England and Wales and Scotland.

If the estate appears to be insolvent or there are other complications, professional legal advice should be obtained before taking further action.

Paying the deceased’s debts

The deceased’s outstanding debts generally need to be paid from the estate rather than from the personal savings or income of the executor or administrator.

If there are insufficient funds immediately available, personal representatives can contact creditors to explain the circumstances and discuss possible payment arrangements.

However, creditors are not obliged to agree to postpone payment.

Executors should also take care not to distribute the estate to beneficiaries before properly establishing and dealing with outstanding debts and liabilities. They may be personally liable if they breach their duties by distributing assets incorrectly.

Expert probate advice

For further information and practical guidance on identifying and valuing the assets and debts of an estate, read Lawpack’s DIY Probate Kit.

The kit provides guidance and assistance with the probate process, including the paperwork involved in administering an estate.

Estates exempt from Inheritance Tax

When applying for probate, one of the first things executors need to establish is which Inheritance Tax reporting requirements apply to the estate.

It is important to understand that not every estate requires a separate Inheritance Tax account. Depending on the value and circumstances of the estate, it may qualify as an ‘excepted estate’, meaning that a full Inheritance Tax account (Form IHT400) is not required.

To assist with the probate or confirmation application and the appropriate reporting to HMRC, the personal representatives must establish whether the estate qualifies as an excepted estate or whether a full Inheritance Tax account needs to be submitted.

This will determine which forms and declarations need to be completed when applying for a grant of probate in England and Wales or confirmation in Scotland.

What is an excepted estate?

An excepted estate is an estate that meets certain conditions set by HMRC and does not normally require a full Inheritance Tax account.

For deaths on or after 1 January 2022, HMRC recognises different categories of excepted estate, including low-value estates and exempt estates.

The rules depend on the value of the estate, the deceased’s lifetime gifts, any assets held in trust, overseas assets and other circumstances.

It is important to consider more than just the assets owned by the deceased when they died. Certain lifetime gifts, jointly owned assets and trust interests may also need to be taken into account when deciding whether an estate qualifies.

Low-value excepted estates

An estate may qualify as a low-value excepted estate where:

• The deceased was a long-term UK resident immediately before death, for deaths on or after 6 April 2025. Different domicile rules apply to earlier deaths.
• The gross value of the estate, including the deceased’s share of jointly owned assets and relevant lifetime transfers, does not exceed the available Inheritance Tax nil-rate band.
• If the estate includes assets held in trust, they are held in a single trust and their gross value does not exceed £250,000.
• If the estate includes foreign assets, their total gross value does not exceed £100,000.
• The chargeable value of any specified transfers does not exceed £250,000.
• The deceased had not made a gift with reservation of benefit.

Other detailed conditions also apply.

Exempt and excepted estates

An estate may qualify as an exempt and excepted estate where:

• The deceased meets the relevant UK residence or domicile conditions, depending on the date of death.
• The gross value of the estate, including relevant jointly owned assets and specified lifetime transfers, does not exceed £3 million for deaths on or after 1 January 2022.
• After deducting allowable liabilities and permitted spouse or civil partner and/or charity exemptions, the net chargeable value does not exceed the available Inheritance Tax nil-rate band.
• Any assets held in trust meet the applicable trust conditions. Generally, there must be only one relevant trust, with a gross value not exceeding £1 million and a net chargeable value, after permitted exemptions, not exceeding £250,000.
• Foreign assets do not exceed £100,000 in gross value.
• The chargeable value of specified transfers does not exceed £250,000.
• The deceased had not made a gift with reservation of benefit.

Only certain exemptions can be taken into account when establishing whether an estate qualifies. In particular, spouse or civil partner and charity exemptions must meet HMRC’s specific requirements.

For deaths on or after 6 April 2025, the long-term UK residence rules are particularly important. The availability of spouse or civil partner exemption for these purposes depends on the residence status of both individuals.

What are specified transfers?

Specified transfers are certain gifts made by the deceased during their lifetime which can be included when determining whether an estate qualifies as an excepted estate.

They can include transfers involving:

• Cash.
• Quoted stocks and shares.
• Household and personal goods.
• Land and buildings.

There are specific conditions governing which gifts qualify.

For example, gifts of land and buildings generally need to be outright gifts between individuals to qualify. Gifts to trusts or companies, or gifts where the deceased retained a benefit in the property, may not qualify.

For deaths on or after 1 January 2022, the chargeable value of specified transfers must not exceed £250,000.

If the deceased made significant gifts during their lifetime, it is important to establish whether these qualify as specified transfers or whether they mean that a full Inheritance Tax account is required.

When is a full Inheritance Tax account required?

If the estate does not meet the conditions for an excepted estate, the personal representatives will generally need to complete Form IHT400 and provide HMRC with full details of the estate.

This includes information about:

• The deceased’s assets and liabilities.
• Lifetime gifts and other transfers of value.
• Jointly owned assets.
• Property and investments.
• Assets held in trust.
• Overseas assets.
• Applicable exemptions and reliefs.

An estate may require a full Inheritance Tax account even where the amount of Inheritance Tax ultimately payable is nil.

For example, the estate may not qualify as an excepted estate because of the nature of the deceased’s lifetime gifts, trust arrangements or other circumstances.

What happens next?

Once the personal representatives have established whether the estate qualifies as an excepted estate, they can determine which probate or confirmation application forms and Inheritance Tax reporting requirements apply.

In England and Wales, qualifying excepted estates can generally be dealt with through the relevant declarations in the probate application without submitting a separate Form IHT400.

Where a full Inheritance Tax account is required, Form IHT400 must normally be submitted to HMRC before the probate application can proceed.

In Scotland, separate confirmation procedures and Inheritance Tax forms apply, including the relevant C1 and C5 forms where appropriate.

If you are unsure whether an estate qualifies as an excepted estate, or whether particular lifetime gifts or trust arrangements need to be reported, you should seek advice from HMRC or a suitably qualified probate or tax professional.

Expert guidance on applying for probate

Working out whether an estate qualifies as an excepted estate can be complicated, particularly where the deceased made substantial gifts during their lifetime, owned assets jointly or had interests in trusts or overseas property.

Lawpack’s DIY Probate Kit provides guidance and practical assistance to help you understand the probate application process and the paperwork involved.

It is important to check that you are using the correct forms and guidance for the date of death and the relevant jurisdiction.

Other useful information

• Completing Form IHT400 when Inheritance Tax is due
• What is probate?
• Do I need a grant of probate?
• Is Inheritance Tax due on the estate?

Probate (known as confirmation in Scotland) is the legal process of obtaining the authority required to deal with the money, property and possessions of someone who has died.

The wider process is known as estate administration. It involves identifying and collecting the deceased’s assets, paying outstanding debts and taxes, and distributing the remaining estate to the people entitled to inherit under the Will or the rules of intestacy (where there is no valid Will).

The people responsible for administering the estate are known as personal representatives. In England and Wales, they are generally called executors if appointed under a Will, or administrators if appointed by the court. In Scotland, they are generally known as executors.

Depending on the circumstances, the personal representatives may need to obtain a formal legal document before they can access and deal with certain assets.

In England and Wales, this is usually a grant of probate or letters of administration. In Scotland, it is known as confirmation.

A grant or confirmation is not required in every estate. Whether one is needed depends on the nature and value of the assets, how they are owned and the requirements of the financial institutions or other organisations holding them.

It is important to deal with the estate promptly following a death, ensuring that assets are protected and that relevant legal and tax obligations are met.

When is a grant of probate or confirmation required?

A grant of probate or confirmation may be required depending on the size, composition and ownership of the deceased’s estate.

There is no universal financial threshold that determines whether a grant is necessary in England and Wales. Banks, building societies and other financial institutions have their own policies and may release smaller amounts without requiring a grant.

Some institutions may accept a registrar-issued death certificate and other supporting documentation before releasing funds.

In other circumstances, particularly where the deceased owned property or other assets solely in their name, a grant or confirmation may be necessary before the personal representatives can deal with those assets.

In Scotland, estates valued at £36,000 or less are generally classified as small estates for confirmation purposes. Different procedures apply to small and large estates.

The grant or confirmation provides formal authority for the personal representatives to collect and administer the deceased’s assets and distribute the estate in accordance with the Will or applicable inheritance laws.

How long does probate take?

Probate and estate administration can be complex and time-consuming. The overall timeframe depends on the size and complexity of the estate, the assets involved and whether any complications arise.

For a straightforward estate, the overall administration process may take approximately six to nine months.

However, obtaining the grant of probate is only one stage of the process. In England and Wales, the Probate Service currently advises that a grant or letters of administration will usually be issued within approximately 12 weeks of submitting an application, although delays can occur.

The subsequent administration may involve collecting assets, settling debts and taxes, selling property, resolving disputes and distributing the estate to beneficiaries.

More complicated estates can take a year or longer to administer.

Should professional advice be sought when administering an estate?

It is possible to administer many straightforward estates without professional assistance. However, there are circumstances in which obtaining advice from a solicitor or suitably qualified probate professional is strongly recommended.

Examples include:

• The estate is insolvent or there are concerns that it may not have sufficient assets to pay its debts.
• A beneficiary cannot be located.
• Someone intends to challenge the Will.
• There are concerns about the validity of the Will or the original Will cannot be found.
• A beneficiary is entitled to a life interest in the estate (known as a liferent in Scotland).
• Beneficiaries include children under the age of 18 in England and Wales, or under the age of 16 in Scotland, and arrangements involving trusts are required.
• The deceased owned a business, was a business partner or owned agricultural property.
• The deceased was a Name (an investor) in the Lloyd’s of London insurance market.
• The Will creates a trust or contains complex trust provisions.

Professional advice can help personal representatives understand their legal responsibilities, minimise the risk of mistakes and ensure that the estate is administered correctly.