What are the grounds for divorce?

Lawpack on March 27, 2020

In England and Wales, you can only divorce if you have been married for at least one year.

To divorce in Scotland, you, or your spouse, must have lived in Scotland for the year preceding the divorce, or you must consider Scotland as your principal place of residence.

There is only one basic ground for divorce: the irretrievable breakdown of the marriage. You can prove irretrievable breakdown by establishing one or more of the following ‘facts’ for divorce:

Fact A. Adultery

You must prove that, either through actual admission or through sufficient circumstantial evidence, your spouse has had sexual intercourse with another person of the opposite sex and that you find it intolerable to live with your spouse. If a sexual liaison short of sexual intercourse has taken place, it’s suggested that the unreasonable behaviour ground is used.

In England & Wales, you can name the other person involved as a co-respondent but this isn’t essential and can have serious consequences. Doing so can make the divorce proceedings more acrimonious, more complicated and more drawn out. It’s, therefore, usually best to avoid naming a co-respondent. If you wish to name the other person in your divorce proceedings, it’s best that you take legal advice before doing so. In Scotland, you must name the other person involved.

Adultery can be used as the basis for a divorce petition, whether you and your spouse are still living together or there has been a separation, but, in either case, not more than six months must have elapsed since you became aware of the adultery before the divorce petition is sent to the court.

Fact B. Unreasonable behaviour

You must show that your spouse has behaved in such a way that you cannot reasonably be expected to live with them. Unreasonable behaviour is now the most common fact on which to prove the ground for divorce in England and Wales. In an unreasonable behaviour divorce petition, the ‘petitioner’ (the person who starts the divorce proceedings) sets out a number of allegations against the ‘respondent’ (the person who receives the divorce petition).

These allegations might include references to excessive drinking or financial extravagance, for example; but it’s worth bearing in mind that the court doesn’t insist on really severe allegations of unreasonable behaviour in order to grant a divorce. Relatively mild allegations, such as devoting too much time to a career, having no common interests or pursuing a separate social life may well suffice. Using mild allegations may also make it easier to agree a divorce petition with your spouse in advance.

Fact C. Desertion

Where your spouse deserted you without your consent for a continuous period of at least two years; this fact is almost never used. This ground of divorce has recently been abolished in Scotland.

Fact D. 2-year separation (England & Wales) / 1-year separation (Scotland)

By consent you and your spouse have been living apart for at least two years in England and Wales, or one year in Scotland, immediately preceding the presentation of the petition (or ‘Initial Writ’ in Scotland) and you both agree to a divorce.

Fact E. 5-year separation (England & Wales) / 2-year separation (Scotland)

You and your spouse have been living apart for at least five years in England and Wales, or two years in Scotland, immediately preceding the presentation of the petition (or ‘Initial Writ’ in Scotland). In this instance, your spouse doesn’t need to consent to the divorce.

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What to do if your spouse is being unreasonable

Lawpack on March 27, 2020

Not all divorces are amicable. If your spouse acts unreasonably during the divorce, then you may need the powers of the court to protect you. Here’s a checklist of sources of support available to you during your divorce.

1. Protecting you and your children from violence during a divorce

Violent behavior or mental torment during a divorce isn’t unusual. What can you do if your spouse becomes violent or threatening? It’s important to see a solicitor immediately as they can, if necessary, obtain an injunction (called an ‘interdict’ in Scotland) from a judge within hours.If your spouse breaches the injunction and continues to be violent, the judge can hold your spouse in contempt of court, and they may be liable to imprisonment. In addition, you can also obtain what’s known as an occupation order (in Scotland called an ‘exclusion order’) preventing your spouse from entering the matrimonial home. There has to be up-to-date evidence of physical violence or some other serious form of harassment for such on order to be granted.

2. Protecting you and your children from harassment during a divorce

You can also obtain what’s known as a non-molestation injunction (called a ‘non-harassment order’ in Scotland) if your spouse persists in harassing you, telephoning you or visiting the property where you are living. This order prevents your spouse from harassing, assaulting or intimidating you and your children. The penalty for breaching a non-molestation injunction can be imprisonment.

3. Protecting your property during a divorce

When going through a divorce, it’s not uncommon for one or both spouses to conceal or hide their assets so that they cannot be considered by the divorce court. If you know that your spouse owns assets which you believe they are attempting to transfer, conceal or put in trust, you may want the divorce court to freeze them. To assist the divorce court, gather as much information as possible concerning the asset, including its location. For example, it would help to have details of your spouse’s bank account.

What can you do to protect your interest in a matrimonial home which is owned in the sole name of your spouse?

In England and Wales, you can prevent your spouse from selling or mortgaging the property by registering a Notice in the Charges Register against the property by completing Form HR1 – Application for registration of a notice of matrimonial home rights, if your property is registered land. If your property is unregistered land, you must register a Class F Land Charge at the Central Land Charges Registry in Plymouth; contact them on 0844 892 1111 for details. To find out whether the property is registered, contact the Land Registry who will explain the procedure; a small fee is payable.

In Scotland, even if the matrimonial home is in the sole name of your spouse, before they can sell the property they still need to obtain written consent from you if you are the non resident spouse and still have occupancy rights. Occupancy rights are lost if you haven’t been living in the matrimonial home for two years.

If your spouse has other property in their sole name other than the matrimonial home, once divorce proceedings have been raised, an ‘inhibition’ can be obtained to prevent your spouse from selling any property in their name. You will need the assistance of a divorce solicitor to obtain an inhibition, which is a court order preventing the sale of the property.

What can you do if your spouse refuses to sell or leave the matrimonial home or consent to a divorce?

A piece of legislation called the ‘Trusts of Land and Appointment of Trustees Act’ (which doesn’t apply in Scotland) allows the divorce court to order the property to be sold, but such proceedings are often drawn out and complicated in themselves and shouldn’t be considered without the advice of a divorce solicitor.

Changing the locks. You’re not entitled to change the locks even for your own protection, unless you have first obtained an ouster injunction (called an ‘exclusion order’ in Scotland).

4. Protecting your income and financial security during a divorce

If your spouse continues to pay the mortgage or rent and provides for the family’s needs as before, then no court action is necessary. But if the supporting spouse discontinues support, the other spouse can apply to the court for all forms of financial relief once the divorce petition has been lodged; before that, you can apply for maintenance only but this application has to be brought in a family proceedings court (part of the Magistrates’ Court). The court seeks to maintain the financial stability of both spouses. It therefore usually orders the husband to pay temporary income to his wife (maintenance pending suit, or ‘interim aliment’ in Scotland) until long-term arrangements have been resolved.

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Applying for probate: Completing Form PA1

Lawpack on March 27, 2020

If you’re an executor of someone’s will, you may need to apply to the Probate Registry for a grant of probate so you have the authority to sort out the deceased’s affairs. If there isn’t a will, you may be able to apply for a grant of letters of administration.

Do you need a grant of probate?

This depends on the size of the deceased’s estate and the kinds of assets in it.

Normally, a grant of probate is required if the value of the deceased’s estate (after paying the funeral account) is over £5,000.

Find out more on when a grant of probate is needed.

Applying for a grant without a solicitor

To apply for a grant of probate yourself you need to complete and send a variety of probate forms to the Probate Registry, which outline to the Probate Registry what the deceased’s estate is worth.

Probate forms used to apply for a grant of probate in England & Wales

To apply for a grant of probate in England & Wales, you must complete the following probate forms:

  • Form PA1A, if the deceased died in England & Wales without a Will
  • Form PA1P, if the deceased died in England & Wales with a Will
  • Form IHT 205, if the gross value of the estate for inheritance tax is less than the inheritance tax threshold (£325,000) or is less than £1,000,000, and there is no inheritance tax to pay because of spouse, civil partner or charity exemption.
  • Form IHT400, if the estate is not exempt from inheritance tax

Completing Form PA1 – Probate Application Form

In the probate application form PA1, the following information is requested:

Details of the deceased

  • The deceased’s name, address, occupation and date of birth and death

The Will and executors

  • Is there a Will?
  • Were executors appointed? Who are they?
  • Are any of the executors not applying for probate? If so, why is that the case? If a named executor doesn’t want to apply now but may do so later, the Probate Registry will provide a power reserved letter for them to sign.
  • Is only one executor taking out the grant of probate? If only one executor is taking out the grant, it may be prudent for a non-acting executor to sign a power reserved letter, even if it’s not anticipated that they will want to apply at any stage, in case the acting executor dies or becomes incapacitated before the administration of the estate is complete.
  • Were any gifts made to anyone under 18? If so, the executors (or trustees, if there are any) will hold the gift until the person is 18.

The deceased’s relatives

  • Details of the deceased’s relatives. This will be relevant if there is no Will, as the list of relatives follows the order of entitlement to take out a grant of letters of administration on an intestacy. The list also helps in determining who should inherit where there is an intestacy or a partial intestacy (i.e. where the Will fails to dispose of all the deceased’s estate).

The person(s) applying for the grant of probate

  • Details of the executor(s).
  • Out of all the executors, who is the first applicant?
  • What is the relationship of the first applicant to the deceased? This information is needed for the oath which will be sworn at the Probate Registry on application for the grant. More importantly, in the case of an intestacy, this information verifies that the applicant is the person entitled to take out the grant of letters of administration.

Sending Form PA1 to the Probate Registry

Once you have completed probate application form PA1A or PA1P – along with Form IHT 205 if you don’t have to pay inheritance tax and Form IHT400 if you do – make copies of all of the probate forms and send them to the Probate Registry. Send the original Will and the deceased’s death certificate along with them.

You should also make copies of the deceased’s Will and death certificate for your own records. If you cannot deliver these documents in person at the Probate Registry, you can send them by registered post.

Use our Probate Assist service and get expert help from probate professionals on how to complete the PA1 probate application form correctly.

 

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How to name guardians for your children

Lawpack on March 27, 2020

Making a Will is not just about passing on property. If you have children, you can use your Will to ensure that they are looked after by who you wish in the event of your death.

A guardian is someone you appoint to act in your place as a parent. Guardians are given both the responsibility of caring for, and the powers to make decisions about, your children (i.e. parental responsibility). You can appoint a guardian by using Lawpack’s Last Will & Testament Kit.

Guardians are usually appointed to look after children in the event of the parents’ death, but it’s not a requirement of them being a guardian, as their task is to make decisions about where the children live, with whom, and what school they go to, etc.

The guardian is often, but doesn’t have to be, the same person as the executor and trustee of your Will. Their responsibilities are different: an executor deals with, and has responsibility for, the financial arrangements, whereas a guardian makes decisions about the wellbeing of the children.

If the guardian isn’t the same as the executor, they should be able to co-operate with the executor of the Will.

The appointment of a guardian is only effective if both parents (or all persons with parental responsibility) are no longer alive.

If you have minor children, you should name a guardian to care for them in the event of them being left without any parents.

Minor children are under the age of 18 in England, Wales and Northern Ireland, and under the age of 16 under Scottish law.

Since a guardian takes the place of a parent, you should choose someone in your Will who can offer the best care for your children, such as a close relative who is willing to accept the responsibility.

The guardian can be (but need not be) one of your executors.

Always check with your proposed guardian in advance to be certain that they are willing to act as a guardian before making your Will.

There are complications in making a Will which names a guardian if:

  • you were not married to the other parent when the child was born;
  • you and the other parent have already been or are (after making the will) divorced from each other; or
  • a court order already exists, or is made in the future, relating to where the child is to live or to parental responsibility for the child.

In these cases, we advise that you take legal advice.

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Separation agreements explained

Lawpack on March 27, 2020

What is a separation agreement?

A separation agreement is used when a married couple want to separate but haven’t decided on whether a divorce is needed or not.

Terms are outlined that each party agrees to which sets out a variety of topics and duties, such as who pays the mortgage.

Separation agreements can cover a wide variety of topics, such as living arrangements, maintenance, property and finances, as well as arrangements for any children.

When would I use one?

It’s used when a couple is unsure about the future of their marriage. It allows for important issues to be ironed out – leaving both parties free from resorting to going to court.

Additionally, separation agreements for couples who are sure of their upcoming divorce allow for a temporary cessation of hostilities and provides a cooling off period before involving the courts.

Do I need a lawyer to make one?

It is essential to seek legal advice when drawing up one.

Even if you use a solicitor-approved separation agreement template, many terms should be discussed with a solicitor.

While it’s negotiable and flexible it is still a contract and it can become permanent if divorce proceedings go forward.

As such, expert legal advice is absolutely necessary to ensure you have drawn up a fair and legally robust document.

What is a separation agreement template?

It’s a simple way to create a contract that covers almost all the essential ground in transitioning into a smooth separation.

Templates cover the whole gamut of topics, including lump sum payments, transfers of property, pension splitting, maintenance, school fees, bank accounts, and any arrangements needed for children.

The separation agreement template available through Lawpack has been certified by solicitors for use in England and Wales.

Why would I want a separation agreement template?

Separation agreements are a way to ensure that your and the other party’s needs and boundaries are being respected and any violation of the terms can be taken to court as a breach of contract.

However, they need to be carefully drawn up within the conventions of law; otherwise, they may not withstand pressure in a court.

Separation agreement templates are a way of minimising that risk, providing enough guidance to ensure its contract status but enough flexibility to suit your unique circumstances.

Is the agreement taken into account if I divorce?

If the terms are reasonable, it will likely hold up in front of a judge as a fair settlement and is unlikely to be interfered with.

However, this is all conditional on the document conforming with legal standards, which emphasises the importance of separation agreement templates for ensuring a well written and respected contract.

Is the agreement legally binding?

Separation agreements are considered legally binding contracts, assuming that they are written in accordance to legal standards, either with the help of a lawyer or by using a separation agreement template.

Significant changes in your or your spouse’s financial circumstances may prompt the court to move away from the terms of the agreement.

But it is generally the case that if both parties were aware of the true financial circumstances of the other and received independent legal advice at the time of the agreement, then the court will usually enforce the terms of that agreement.

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Probate form IHT400 when inheritance tax is due

Lawpack on March 27, 2020

When you’re probating an estate, it’s necessary to work out which probate forms should be completed from an inheritance tax perspective. It’s essential on every grant of probate application to complete an inheritance tax form, irrespective of whether inheritance tax is payable.

When is inheritance tax due on the probate of an estate?

In general, inheritance tax is due if the value of the estate is more than the inheritance tax threshold or ‘nil rate band’:

  • The nil rate band Inheritance tax isn’t due on the first £325,000 of the value of the estate, as it’s taxed at 0%.
  • The taxable band This band applies to the remaining value of the estate over £325,000.

Certain estates can be exempted from paying IHT. Find out more on how to assess whether the estate is liable for inheritance tax.

What probate forms need to be completed?

If you assess the estate and it is liable for inheritance tax, then you must complete Form IHT400, which is valid in England & Wales and Scotland.

If you find out that it isn’t liable for inheritance tax, then you must complete Form IHT205 for England & Wales, or Form C5 for Scotland.

Completing Form IHT400 – Full Inheritance Tax Return

If the estate is neither exempt, nor exempt and excepted from inheritance tax (i.e. Form C5 in Scotland or Form IHT205 in England and Wales are not appropriate), then Form IHT400, which is used throughout the UK, must be completed.

Form IHT400 comprises 16 pages and separate Schedules numbered IHT401 to IHT421. It enables you (and HMRC) to determine whether any inheritance tax is payable. The questions on IHT400 are similar to those on the English Form IHT205 and the Scottish Form C5, but they require fuller details.

If there is insufficient space for all the information asked for, you should attach a separate sheet of paper and include the total on Form IHT400 itself.

Not every Schedule will require completion, depending on the deceased’s circumstances. If the estate includes land or buildings in the deceased’s sole name, Schedule IHT405 should also be completed. If it includes stocks and shares, list the details on Schedules IHT411 and IHT412. Schedules IHT403, IHT418 and IHT409 deal with gifts, assets held in trust and death benefits payable under pension policies respectively. These may not appear to be part of the estate, but they may need to be taken into account in order to calculate inheritance tax.

Schedule IHT404 deals with jointly-held property including land and buildings. Overseas land and buildings and other foreign property should be included in Schedule IHT417.

The inheritance tax on some types of property may be paid by installments. Page 11 of the form includes a box to be ticked, should you wish to do that.

The executors have the choice of either calculating any inheritance tax themselves or leaving it to HMRC to work it out, and the appropriate box should be ticked on page 11 of the form.

All the executors should read the Declaration on page 12 of Form IHT400 and sign it. (Do note that this differs from Form C1 and the Form C5 in Scotland which need to be signed by one executor only.)

If you have any problems completing Form IHT400, the Inheritance Tax Helpline (tel: 0845 30 20 900) can be contacted for assistance in completing the form or you can visit the HMRC website.

Use our Probate Assist service and get expert help from probate professionals on how to complete Form IHT400 correctly.

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Statutory employee rights: Part 1

Lawpack on March 27, 2020

When your employees enter into an employment contract with you, they automatically become entitled to statutory rights (i.e. rights laid down by employment law) without any need for the
details of these rights to be written into the employment.  

A number of these statutory rights do depend upon the employee attaining a qualifying period of employment with your firm.

Here’s a summary of the statutory rights of employees so you can comply with employment law:

Employee Statutory Right #1: Non-discrimination 

You must not discriminate employees on the grounds of sex, sexual orientation, race, marital status, disability, membership or non-membership of a trade union, religion or religious belief and age.

Employee Statutory Right #2: Itemised pay statements

You must issue an itemised pay statement to all employees at the time of payment. Contents must include:

  • Gross earnings
  • Net pay
  • Fixed and variable deductions from gross earnings
  • The amount and method of payment (if the net pay is paid in different ways)

Employee Statutory Right #3: Equal pay for like work, or work rated as equivalent, or work of equal value

Employee Statutory Right #4: Maternity and adoption rights, and benefits

Female employees who are expecting a baby are entitled to time off for antenatal care, protection from dismissal and detrimental treatment, suspension from work on maternity grounds, the right to take maternity leave and return to work and statutory maternity pay (SMP). Employees (male or female) who adopt a child also have protection from dismissal and detrimental treatment, the right to take adoption leave and return to work and statutory adoption pay (SAP).

See our Maternity, Paternity, Adoption & Parental Leave Policy.

Employee Statutory Right #5: Notice of termination of employment

The minimum notice periods for terminating employment are as follows:

By you:

Length of service Minimum notice period
Less than 1 month Nil
1 month-2 years 1 week
2-3 years 2 weeks

and an additional week for each year of continuous employment to a maximum of 12 weeks.

By the employee: 1 week

Your employment contract can impose a duty to give a longer period of notice.

Employee Statutory Right #6: Guarantee pay

You must make ‘guarantee’ payments’ to employees with at least one month’s service, when they could normally expect to work, but when no work is available. Periods when employees are laid off because there is no work available must be agreed in advance, to avoid you being in breach of contract.

An employee is entitled to a maximum guarantee payment per day for up to five days in any period of three months where they are laid off. Therefore, there is an annual maximum.

Employee Statutory Right #7: Redundancy pay

Employees in a redundancy situation are entitled to a statutory redundancy payment if they have at least two years’ service. The calculation is made by considering the employee’s age, length of continuous service and gross average weekly wage.

Find out more about calculating redundancy pay with our Employment Law Made Easy Guide.

Employee Statutory Right #8: Healthy and safe working environment 

You must provide your employees ‘so far as is reasonably practicable’ with a safe place to work and access to the place of work, a safe system of work, adequate materials, competent fellow employees and protection from unnecessary risk of injury. If you employ more than five employees at any one time, you must prepare and bring to the notice of your employees a written statement of the firm’s health and safety policy.

Find out more on meeting the health and safety guidelines in the workplace with our Health & Safety Legal Guide.

The Working Time Regulations provide for an average 48-hour working week; minimum breaks and 11 consecutive hours rest in any 24-hour period; 5.6 weeks’ paid holiday and an average 8 hours work in 24 hours for night workers. This means that employees are prevented from working any overtime that would result in their average working week exceeding 48 hours. However, the Regulations enable individual employees to ‘opt out’ and work in excess of this 48-hour limit; any Working Time Regulations Opt Out Agreement must be in writing.

Employee Statutory Right #9: Sickness benefit

Subject to satisfying certain conditions, all employees are entitled to receive statutory sick pay (SSP) when they are absent from work for four or more consecutive days, up to a limit of 28 weeks. Unless the employee has a contractual right to normal pay, statutory sick pay is all you’re obliged to pay employees during sickness.

Find out more about calculating statutory sick pay with our Employment Law Made Easy Guide.

Employee Statutory Right #10: Remuneration on suspension on medical grounds

An employee is entitled to be paid for up to 26 weeks if they are suspended on medical grounds in compliance with any regulation or law which concerns the health and safety of workers. An employee is only entitled to claim a medical suspension payment if they have been continuously employed for a period of one month. An employee employed for a fixed term of three months or less, or under a specific task contract which isn’t expected to last for more than three months, isn’t entitled to a medical suspension payment.

Read more on employee statutory rights #11-19 with our article The Statutory Rights of Employees: Part 2.

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What to do when someone dies in Scotland

Lawpack on March 27, 2020

When you’re named as the executor of a Will, you’re being asked to take responsibility for administering the estate of the person who made the Will, called the testator, after they have died.

After someone dies, executors are expected to begin their administrative duties immediately; long after other mourners’ lives have returned to normal, the executors will still be administering the estate.

The duties of an executor include taking an inventory of the deceased’s possessions and debts, collecting the assets, paying the bills and distributing the legacies (whether specific items, cash sums or residue) and following the testator’s wishes as closely as possible.

You may consider your duties as an executor to be a daunting task, but don’t panic. To help you, here is a summary of what you need to do when someone dies in Scotland, taken from Lawpack’s DIY Probate Kit.

 

  • Register the death and obtain copies of the death certificate.
  • Attend to the funeral.
  • Find and review the deceased’s will or establish if they died intestate (i.e. without a will).
  • Identify the beneficiaries.
  • Find out who the will’s executors are and whether they are able and willing to act. If not, or if the deceased didn’t leave a valid will, determine who will act as executors of the estate. Get the agreement of the executors in writing.
  • Apply for confirmation (the Scottish equivalent of probate) to the Commissary Department of the Sheriff Court serving the area in which the deceased was domiciled at the time of death. The application forms – along with expert guidance on completing them – are available in Lawpack’s DIY Probate Kit.
  • Secure the house and/or other property of the deceased, insuring the house, car and any other valuable items as necessary.
  • Organise yourself for valuing assets, corresponding with others, keeping financial records and receiving the deceased’s mail. Open an executors’ bank account.
  • Write to all financial and business organisations in which the deceased had an interest. Include a copy of the death certificate and request the necessary information for the confirmation application and the returns to HMRC.
  • List the deceased’s assets and liabilities. Review them. Is it necessary to apply for confirmation? If the estate appears to be insolvent or there are other complexities, take professional advice.
  • Raise funds to pay inheritance tax, if the estate appears to be worth more than £325,000 (or where it exceeds the higher value available after application of a predeceasing spouse’s available inheritance tax allowance). Raise the money, for example, by borrowing or selling some of the deceased’s personal property. Inheritance tax must be paid before confirmation can be issued. Consider raising the funds from the deceased’s own account using the Inheritance Tax Direct Payment Scheme.
  • Fill out the confirmation forms as information is collected and return them to the Sheriff Court concerned. The form of application for confirmation is Form C1. Complete Form C5 if the estate is either excepted or exempt and excepted. However, if the estate is neither an excepted estate nor an exempt and excepted estate, then it’s necessary for Form IHT400 to be completed and submitted to HMRC prior to applying for confirmation.
  • The Sheriff Court concerned sends confirmation to you by post along with any certificates of confirmation.
  • Send copies of the appropriate certificate of confirmation to each appropriate organisation (bank, etc.) to show the executors’ entitlement to deal with the deceased’s assets. In return, the organisations will release the deceased’s assets to the executors and close or transfer the deceased’s accounts and files.
  • Advertise for creditors, if necessary. If any large or unexpected claims result, you should consider seek professional advice.
  • Respond to any queries raised by HMRC concerning the values of assets or liabilities of the estate. Agree final figures with them. Report any additional assets or liabilities that have come to light since confirmation was granted.
  • When all the assets are collected, pay debts, including any unpaid income tax and capital gains tax relating to the deceased’s income up to the time of death.
  • Ask HMRC for an income tax return or repayment claim form and complete it with details of the income of the estate to the end of the tax year during which the deceased died. Pay any tax due. A tax return may also be needed for each subsequent tax year if the administration of the estate isn’t complete within one tax year.
  • Ask the HMRC for Form IHT30 (Application for a Clearance Certificate). Complete it and have it signed by all the executors and in due course receive the signed discharge certificate from HMRC.
  • Check that there have been no claims against the estate under the Inheritance (Provision for Family and Dependants) Act 1975 during the six months following confirmation and that there were no claims made by cohabitees in a Scottish estate in the six months after the date of death. Settle any claims for legal rights; if legal rights are to be renounced by the entitled parties, obtain formal discharges, to be placed with the estate papers. Barring any such challenges, the estate can be distributed.
  • Distribute the legacies, when all the assets have been accounted for and debts paid. Get a receipt from each beneficiary.
  • Draw up estate accounts. Get approval of the accounts from all residuary beneficiaries (or those entitled under the intestacy laws) and send them copies. Make payment of the final balance of residue due to beneficiaries. Issue HMRC Form R185 (Estate Income) to the residuary beneficiaries showing their shares of the income of the estate and the tax deducted from it during the tax year.
  • Close the executors’ account, when all cheques have cleared.
  • Administration of the estate is now complete. All accounts should be saved indefinitely, along with the other principal estate papers.

 

Get more detailed information and advice on your duties as an executor – plus what confirmation forms to use – in our DIY Probate Kit.

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Why your company needs a Staff Handbook

Lawpack on March 27, 2020

When you, as an employer, are employing staff it’s vital for you to use an employee handbook to outline in writing the practices and procedures you want your employees to follow. A Staff Handbook is an easy way to let you put the company’s staff policies into one document.

But when should your company use an employee handbook and what should it contain? We answer the all important questions about how you, as an employer, can outline your staff policies:

When should I give my employees the Staff Handbook?

All of your employees should be issued with a handbook at the start of their employment and should then confirm that they have read and understood it.

The Staff Handbook should also be referred to in your employees’ employment contracts.

Can I, as the employer, amend the staff policies mentioned in the Staff Handbook?

You can amend the staff policies in the employee handbook at any time.

What does the Staff Handbook contain?

The handbook may contain a variety of procedures and will vary from employer to employer, but in nearly all cases the employee handbook should include the following:

  • Equal Opportunities Policy
  • Disciplinary Rules and Procedures
  • Grievance Procedure
  • Health and Safety Policy

Lawpack’s Staff Handbook covers all such staff policies.

The handbook can cover all administrative issues, so it’s important that you, as an employer, consider your own needs and requirements when preparing your own.

It’s quite common, for example, that an employee handbook deals with a number of matters, such as the logistics of overtime, taking time off for holiday and public duties, and for taking care of dependants.

Your company’s Staff Handbook should also include your company’s rules on staff sickness and absence, maternity and paternity leave, and parental leave. These arrangements will vary according to your company’s needs, although they will always need to be in line with statutory rules.

If your company wants to have a more detailed staff policy, then Lawpack’s Staff Handbook can help. It incorporates the following:

  • Dismissal and Disciplinary Procedure
  • Drug and Alcohol Policy
  • Staff Email and Internet Policy
  • Equal Opportunities Policy
  • Flexible Working Procedure
  • Grievance Procedure
  • Health and Safety Policy
  • Maternity, Paternity, Adoption and Parental Leave
  • Redundancy Procedure
  • Staff Sickness and Absence Policy
  • Data Protection Policy
  • Whistleblowing Policy

Should a Staff Handbook outline the use of telephones, email and the internet?

Yes. It’s essential for you, as an employer, to outline in your employee handbook the extent to which you will tolerate the use of the telephone, email and internet for personal use.

Outlining your staff policy in your handbook not only reduces the likelihood of employees overusing the telephone, email and internet, but also if they do abuse the system, you are in a stronger position to take disciplinary action against the employee because you can point to a clear procedure in your company’s handbook which has been violated.

An email and internet policy is included in Lawpack’s Staff Handbook but Lawpack’s Staff Email and Internet Policy can also be purchased separately.

External information

The limited company records you need to keep

Lawpack on March 27, 2020

When running a limited company, you must maintain certain records about the company’s meetings, directors and shareholders. These are known as ‘statutory books’.

Statutory books are kept for the benefit of the shareholders and the general public.

The limited company records you must maintain are as follows:

  1. Register of Members.
  2. Register of Directors.
  3. Register of Secretaries (if a company secretary has been appointed).
  4. Register of Directors’ Interests. This records the limited company directors’ interests in shares or debentures of the company and its associated companies together with any interest of a spouse or child. This document is optional.
  5. Register of Charges. This records charges (i.e. financial liabilities or commitments) over the property of the limited company.

Each of the registers should be kept at the limited company’s registered office – although you can keep them at another location, in which case file Form AD02 – or, in certain circumstances, at another address within the country of incorporation; Companies House does require to be notified if certain registers, such as the register of members and the register of directors’ interests are kept outside the registered office.

Shareholders can inspect the statutory books free of charge, but the limited company may charge anyone else a nominal fee.

The limited company must also maintain accounting records. Your accountant will be able to advise you on the accounting records which need to be kept. In addition, copies of the directors’ service contracts, if any, and copies of any charges (loans secured on the company’s assets) must be kept by the limited company and be available for inspection to any member of the limited company.

Must the limited company have a minutes book?

A company minutes book is a record of board and shareholder meetings and can take the form of a file.

You are legally required to keep a minute book. Board meetings and shareholder meetings must be fully recorded in writing.

Written company resolutions must also be noted in a minute book.

Company minutes must be signed by a limited company director or chairman and filed in the minute book.

Remember that the limited company must maintain a continuous and up-to-date record of all its actions approved by shareholders and/or directors.

Get example templates for all your company minutes and resolutions.

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