The types of grant of probate
What is a grant of representation?
When someone dies, their personal representatives are responsible for administering their estate.
An executor appointed under a valid Will generally derives their authority from the date of death. However, they will often need to obtain a legal document known as a grant of representation to prove their authority to banks, financial institutions and other organisations holding assets in the deceased’s name.
Where there is no Will, or no executor able or willing to act, an administrator will generally need to obtain a grant of letters of administration before they can formally administer the estate.
In England and Wales, the relevant grant is known as a grant of representation. In Scotland, the equivalent legal document is called confirmation.
Whether a grant is required depends on the nature and value of the deceased’s assets and the requirements of the organisations holding them. Some banks and financial institutions will release smaller amounts without requiring a grant, while others will insist on seeing the relevant legal document.
Find out if you need a grant of probate to administer an estate.
The different grants in England and Wales
There are three main types of grant of representation in England and Wales.
1. Grant of probate
A grant of probate is issued where the deceased left a valid Will appointing one or more executors who are able and willing to act.
The grant provides formal evidence of the executors’ authority to administer the estate.
Executors: what to do if there is a Will
2. Grant of letters of administration with Will annexed
If the deceased left a valid Will but did not appoint executors, or the appointed executors are unable or unwilling to act, a grant of letters of administration with Will annexed may be issued.
The person appointed to administer the estate is known as an administrator with Will annexed.
3. Grant of letters of administration
If the deceased died intestate (meaning they left no valid Will), a grant of letters of administration may be issued.
The person appointed to administer the estate is known as an administrator. They are generally appointed according to the statutory order of entitlement.
What to do if there isn’t a Will
Confirmation in Scotland
In Scotland, the equivalent of a grant of representation is known as confirmation.
Confirmation is issued by the Sheriff Court and provides the executor with formal authority to collect, administer and distribute the deceased’s estate.
The executor may be appointed under a Will (an executor nominate) or appointed by the court where there is no Will or no executor able to act (an executor dative).
Although confirmation is the general term for the legal document, the application requirements depend on the circumstances of the estate.
The probate and confirmation forms
The forms required depend on where the deceased lived, whether they left a Will and whether the estate qualifies as an excepted estate for Inheritance Tax purposes.
England and Wales
The main application forms are:
- PA1P – Apply for probate where there is a Will: Used when applying for a grant of probate as an executor or, in certain circumstances, by a beneficiary.
- PA1A – Apply for letters of administration where there is no Will: Used when applying for a grant of letters of administration.
Applications can also be made online through the GOV.UK probate service.
For Inheritance Tax purposes:
- Excepted estates: Where the estate qualifies as an excepted estate, the relevant Inheritance Tax information is generally provided through the probate application. A separate full Inheritance Tax account is not normally required.
- IHT400 – Full Inheritance Tax account: Required where the estate does not qualify as an excepted estate and a full account must be submitted to HMRC.
Form IHT205 was previously used to report certain excepted estates, but it is no longer used for deaths on or after 1 January 2022.
Scotland
The main application form is:
- C1 – Confirmation: Used to provide the inventory of the deceased’s estate and apply for confirmation.
The Inheritance Tax reporting requirements depend on whether the estate qualifies as an excepted estate.
For certain estates, the C1 form and associated declarations provide the necessary information. Where a full Inheritance Tax account is required, Form IHT400 must also be submitted.
The older C5 form relates to previous Scottish estate reporting arrangements and should not be assumed to apply to all current applications.
Full Inheritance Tax account
Form IHT400 is used where the estate does not qualify as an excepted estate and a full Inheritance Tax account is required.
An estate may need to submit Form IHT400 even if no Inheritance Tax is ultimately payable.
The forms and reporting requirements depend on the date of death, the value and composition of the estate and the applicable Inheritance Tax rules.
Get the probate forms and expert guidance you need
Applying for probate or confirmation involves completing the correct legal forms and providing accurate information about the deceased’s estate.
Lawpack’s DIY Probate Kit provides practical guidance and assistance with the paperwork involved in applying for probate and administering an estate.
Who issues grants of representation?
In England and Wales, grants of representation are issued by the Probate Registry of the High Court, which forms part of HM Courts and Tribunals Service.
In Scotland, confirmation is issued by the Sheriff Court in the sheriffdom where the deceased was domiciled at death. In certain circumstances, applications are dealt with by the Commissary Office in Edinburgh.