Grants of representation - Application procedures

Learning Outcomes

This article outlines grant of representation application procedures, including:

• The three main types of grant of representation and when each is appropriate (probate, administration, administration with will annexed), including limited grants
• Application forms (PA1P or PA1A), practitioner versions, online versus paper routes, and identity verification requirements
• Order of priority to apply under the Non-Contentious Probate Rules 1987 (NCPR), including renunciation, power reserved, clearing off, and the court’s power to pass over an applicant
• Inheritance tax routes, including the excepted estate process for newer deaths or IHT400 for non-excepted estates, the role of IHT421, timing of tax payment before issue, and exemptions and reliefs affecting liability
• Supporting documentation commonly required, including will/codicils, death certificate, translations, affidavits or witness statements for irregularities, and situations requiring affidavit evidence (due execution, plight and condition, knowledge and approval, lost will)
• Special and limited grants (de bonis non administratis, ad colligenda bona, pendente lite), appropriate applicants, and limitations
• Procedural points including minimum waiting periods after death, probate fees, requesting official copies, and steps immediately after issue of the grant

SQE1 Syllabus

For SQE1, you are required to understand grant of representation application procedures, with a focus on the following syllabus points:

• the different types of grant of representation (probate, letters of administration, letters of administration with will annexed), including limited grants
• the correct use of application forms (PA1P, PA1A), practitioner versions, online application availability, and identity verification
• inheritance tax procedures: excepted estate process (recent deaths), IHT400 for non-excepted estates, payment of IHT and the function of IHT421
• the statutory and procedural rules governing applications (Non-Contentious Probate Rules 1987, Administration of Estates Act 1925, Wills Act 1837)
• order of priority for applicants, renunciation, power reserved, clearing off by citation, and the court’s power to pass over under Senior Courts Act 1981, s 116
• affidavit/witness statement evidence for irregular wills or special situations
• minimum time before grants can issue (NCPR r 6(2)) and probate fee/payment mechanics

Test Your Knowledge

Attempt these questions before reading this article. If you find some difficult or cannot remember the answers, remember to look more closely at that area during your revision.

1. Which form is used to apply for a grant of probate where the deceased left a valid will?
2. What is the main difference between form IHT205 and form IHT400 in the probate application process?
3. Who is entitled to apply for a grant of letters of administration if the deceased died intestate and is survived by a spouse and adult children?
4. Name two key supporting documents that must be submitted with a grant application.

Introduction

When a person dies, their estate cannot usually be administered until a court issues a grant of representation. This legal document authorises the personal representatives (PRs)—either executors or administrators—to collect assets, pay liabilities, and distribute the estate. Although a grant is often required, there are common exceptions: assets held as joint tenants usually pass by survivorship; small balances may be released by institutions without a grant; and certain pension death benefits may be payable at trustees’ discretion. The application process is governed by statute and rules, and accuracy in form-filling and supporting documentation is essential.

Key Term: grant of representation
A court order authorising a person or persons to administer the estate of a deceased individual.

The Probate Registry will not generally issue a grant of probate or administration with will annexed within seven days of death, or a grant of administration within fourteen days (NCPR r 6(2)).

Types of Grant of Representation

There are three main types of grant:

• Grant of Probate: Issued when the deceased left a valid will appointing executors able and willing to act.
• Grant of Letters of Administration: Issued when the deceased died intestate (without a valid will).
• Grant of Letters of Administration with Will Annexed (administration cta): Issued when there is a valid will but no executor is able or willing to act (e.g., none appointed, death/incapacity/renunciation of all executors, or all reserve power and none applies).

Where a will appoints multiple executors, one or more may prove with power reserved to the others. If an executor with power reserved later wishes to act, a further grant (often called “double probate”) can be issued to bring them in without revoking the original grant.

Key Term: Non-Contentious Probate Rules 1987
The statutory rules governing the procedure for non-contentious probate applications in England and Wales.

Application Forms and Priority of Applicants

The correct application form depends on the circumstances:

• Form PA1P: Used where the deceased left a valid will (probate) or for administration with will annexed.
• Form PA1A: Used where there is no valid will and administration is sought by the person(s) entitled under the intestacy rules.

Online applications are available to lay applicants (in many probate and some intestacy cases) and to probate professionals. Even where the application is started online, originals of key documents (e.g., the will and death certificate) must still be sent to the Probate Registry. Probate practitioners extracting the grant on behalf of clients complete the relevant practitioner version of PA1.

Form PA1P structure (practitioner version) includes:

• Section A—applicant details and whether a legal representative is acting. Practitioners must verify the applicant’s identity against valid ID, and the name on the application should match the ID. If the will shows a different form of name, this discrepancy should be explained on the form.
• Section B—deceased’s particulars (name, address, dates of birth/death), including any alternate names under which assets may be held. These alternate names should appear on the grant to avoid asset collection problems. The section also captures domicile and marital/civil status.
• Will and codicils—details of the will/codicils, any features to flag (e.g., unusual execution, staple marks), and reasons why any named executor is not applying. Applicants confirm notice to executors with power reserved and that the will has not been altered other than for copying.
• Family details—information about relatives, including issue who predeceased, and each applicant’s relationship to the deceased.
• Applying as attorney—where an attorney applies on behalf of a person entitled to take out the grant, their details are given. Note that an attorney cannot obtain a grant of probate on behalf of an executor (probate is a personal office), but may apply for letters of administration on behalf of someone entitled to the grant who lacks capacity or is abroad.
• Foreign domicile—where the deceased was domiciled abroad but had assets in England and Wales, the form requests additional information. If there are foreign wills, submit them (with translations if not in English) and explain how the estate is governed.

Applicants may apply jointly (up to four). Minors cannot be granted representation; if a person entitled to a grant is a minor or lacks capacity, a suitable adult (e.g., a parent, guardian, deputy, or attorney as permitted) may apply instead.

Priority to apply is governed by the NCPR:

• In probate cases, executors named in the will have the best right to the grant.
• If there is no executor able and willing to prove, or the will names none, administration with will annexed will follow essentially the same hierarchy as intestacy, commencing with the residuary legatee(s) or devisee(s) entitled.
• In intestacy, the order typically runs: surviving spouse/civil partner; then children; then parents; siblings of the whole blood; siblings of the half blood; grandparents; uncles/aunts of the whole blood; uncles/aunts of the half blood; and finally the Crown if bona vacantia. Within a class, those with priority rank equally.

If a person with a prior right does not wish to act, this must be addressed before someone with a lesser right can apply.

Key Term: power reserved
Where one or more executors prove the will and the remaining executor(s) decline to join but do not renounce. The non-proving executor’s right to join later is preserved, allowing a further grant (“double probate”).

Inheritance Tax Forms and Payment

Before a grant can be issued, the inheritance tax (IHT) position must be settled, which means either that no full account is required for an excepted estate or that HMRC has processed the IHT account and any due IHT has been paid (or instalments arranged where permitted).

• Excepted estates: For deaths on or after 1 January 2022, most excepted estates do not submit a separate IHT205 to HMRC. Instead, details required to confirm excepted status are provided within the probate application, and records must be retained in case of HMRC checks. For earlier deaths, IHT205 was used to claim excepted status.
• Non-excepted estates: Use IHT400 (with relevant schedules) to HMRC. HMRC will issue the probate summary IHT421 to the Probate Registry once satisfied that any tax due at that stage has been paid or deferred.

Key Term: excepted estate
An estate that meets specific criteria so that a full IHT400 account is not required. For recent deaths, required information is supplied via the probate application rather than on a separate IHT205.

Key Term: IHT421
The probate summary HMRC sends to the Probate Registry once it has processed an IHT400 account and confirmed that IHT due at that point has been paid or appropriately accounted for.

Applicants must:

• Provide a full account of the deceased’s assets and liabilities across the relevant forms.
• Pay any IHT due before the grant issues (except where legislation allows instalments on certain assets such as land or certain shareholdings). HMRC may permit payment by instalments, with interest, typically for up to ten years on qualifying assets.
• Ensure names and details on tax forms match those on the probate application to avoid delays.

Spouse/civil partner and charity exemptions can render an estate non-taxable, and reliefs such as business property relief (BPR) and agricultural property relief (APR) may reduce the taxable value. Where a relief must be claimed to reduce the estate below the threshold, a full IHT400 is generally required. Exemptions for lifetime gifts (e.g., small gifts, annual exemption, normal expenditure out of income) do not alter the need for a grant but may affect the IHT position if relevant gifts fall within the seven-year period.

Supporting Documentation

The following documents are typically submitted with the application (either uploaded and then followed by originals where required, or sent by post to the Probate Registry):

• Original death certificate (or coroner’s interim certificate if applicable).
• The original will and any codicils, with two photocopies. The will should be kept intact; do not remove staples or bindings unnecessarily. If the will has been taken apart for copying, explain and account for staple or clip marks.
• Any foreign wills affecting English assets, plus certified translations.
• The correct inheritance tax evidence:
  • For excepted estates (recent deaths), the required estate details within the application and any HMRC reference.
  • For non-excepted estates, confirmation that HMRC has processed IHT400 and sent IHT421 to the Probate Registry.
• The completed application form (PA1P or PA1A), practitioner version where applicable.
• Probate fee and requests for official sealed copies.
• Supporting affidavits or witness statements where irregularities exist (see below).
• Any renunciation form (PA15 for executors renouncing probate; PA16 for those entitled to letters of administration renouncing their right) or evidence that power is reserved to a non-proving executor.

Where a will is not straightforward, the Registry may require evidence such as:

• Affidavit of due execution (or a witness statement covering execution) if the will lacks a full attestation clause or execution is in doubt.
• Affidavit of plight and condition if the will is damaged, marked, or appears altered, explaining the circumstances and confirming no post-execution changes affecting validity.
• Affidavit or statement as to knowledge and approval if there are features raising concerns (e.g., substantial benefit to a person involved in preparation of the will).
• Evidence to support probate of a copy if the original is lost: applicants must rebut the presumption of revocation where the will was last in the testator’s possession and cannot be found, and exhibit the copy or reconstruction with details of the search undertaken.

Priority and Clearing Off

If more than one person is entitled to apply, the order of priority must be respected. If a person with a superior right will not or cannot act, they must be “cleared off” before someone with a lesser right applies. Clearing off can be achieved by:

• Renunciation by the person with prior right (using PA15/PA16 as appropriate).
• Power reserved (for executors only), allowing the others to proceed.
• Citation procedures (a formal court process compelling a person with a prior right to either take the grant or renounce), used where a person refuses to renounce yet will not proceed.
• Court order passing over the person with prior right.

Key Term: renunciation
The formal refusal by a person entitled to a grant of representation to act as personal representative.

Key Term: clearing off
The process of accounting for persons with a prior right to a grant, usually by renunciation, power reserved, or court order, so that the next entitled person may apply.

Key Term: pass over
The court’s power under s 116 Senior Courts Act 1981 to order that a person with priority be passed over if, by reason of special circumstances, it is necessary or expedient to appoint someone else.

Passing over might be appropriate where, for example, a person with priority is in conflict with the estate’s interests, is unfit, or where delay would prejudice the estate. The order is discretionary and case-specific.

Special and Limited Grants

In certain circumstances, a limited grant may be required. These confer authority only to a defined extent and do not permit full distribution.

Key Term: grant de bonis non administratis
A grant to enable completion of administration where the original PR has died or is unable to complete the administration, covering the unadministered assets (“goods not administered”).

Key Term: grant ad colligenda bona
A grant allowing collection and preservation of assets (but not distribution) where there is urgency or dispute, pending resolution of the right to a full grant.

Key Term: grant pendente lite
A grant made while litigation concerning the right to a grant is ongoing (Senior Courts Act 1981, s 117), enabling a neutral PR to manage the estate until the dispute is resolved.

A grant pendente lite is commonly used where a caveat has been entered and contentious probate proceedings are afoot, but the estate must still be protected (e.g., paying debts, maintaining a business). If there is a will, the person who would be entitled to administration with will annexed usually applies; if intestate, the person next entitled under NCPR r 22 should apply. The court usually appoints a neutral person.

Affidavit Evidence and Special Situations

If there are irregularities, the Probate Registry may require affidavit or witness statement evidence. Typical situations include:

• Due execution: If the attestation clause is deficient or absent, statements from the witnesses (if available) or other evidence of execution may be required.
• Plight and condition: If the will is torn, mutilated, scorched, or bears alterations, a statement must explain these features and confirm they pre-date execution or were properly executed and attested if made later.
• Knowledge and approval: Where the will’s preparation or contents raise concerns (e.g., a substantial gift to the will-drafter), evidence may be needed to satisfy the Registry that the testator knew and approved the contents.
• Lost will: An application may be made to admit a copy or reconstruction to probate, supported by evidence of the contents, thorough searches, and circumstances rebutting any presumption that the testator destroyed the will with intent to revoke.

If a foreign will is to be relied upon, provide an authenticated copy and translation. If a grant from another jurisdiction exists, consider whether resealing is available (outside the scope of most SQE1 applications) or whether a fresh English grant is needed.

Payment of the Probate Fee

A probate fee is payable with the application, and extra fees are charged for official sealed copies of the grant. The fee scale is set by the Ministry of Justice and may change. Payment methods depend on whether the application is online or paper. Where the estate (or the applicant) has limited means, a fee remission may be available via the Help with Fees scheme. It is prudent to request sufficient official copies to deal efficiently with asset holders; many institutions will require a sealed office copy before releasing assets.

After the Grant Is Issued

Once the grant is issued, PRs have legal authority to collect assets, pay debts and administration expenses, and distribute the estate in accordance with the will or the intestacy rules. They should:

• Check whether any further IHT reporting or payments are required (e.g., instalments or further assets discovered).
• Consider placing statutory advertisements for creditors (Trustee Act 1925, s 27) to protect against unknown claims.
• Keep estate accounts and distribute only when appropriate, allowing for contingent liabilities and expiry of any relevant challenge periods.

Worked Example 1.1

Scenario:
Sarah dies leaving a valid will appointing her brother and sister as executors. Her estate is valued at £400,000. Her brother wishes to act, but her sister is unable to do so due to ill health.

Question:
Which forms should be completed, and what additional steps are required?

Answer:
Form PA1P should be completed as there is a valid will. The brother applies for probate. The sister must complete a renunciation form (PA15), which is submitted with the application, or she may have power reserved if she prefers not to renounce. For inheritance tax, if the estate qualifies as excepted (for deaths on/after 1 January 2022), no IHT205 is needed and excepted estate information is provided within the application; otherwise, a full IHT400 is required and HMRC will issue IHT421 to the Registry.

Worked Example 1.2

Scenario:
James dies intestate, survived by his wife and two adult children. His wife does not wish to act as administrator.

Question:
Who is entitled to apply for the grant, and what must be done if the wife does not wish to act?

Answer:
The wife has the first right to apply for letters of administration. If she does not wish to act, she can renounce her right (form PA16), clearing the way for the children (next in priority) to apply using PA1A. If she prefers not to renounce, a citation procedure may be used to compel her to take the grant or renounce.

Worked Example 1.3

Scenario:
Arjun died in March 2024 leaving everything to his civil partner. The estate is worth £300,000 with no significant lifetime gifts. There is a valid will naming two executors; one will apply, the other will not.

Question:
Which probate and IHT steps are required?

Answer:
The executor applies on PA1P and gives notice to the co-executor, who can have power reserved (no renunciation needed). As the estate passes to a civil partner and is below the nil-rate band, it will usually be an excepted estate for a 2024 death, so no IHT205 is required; the necessary estate details are provided in the probate application. No IHT400 is needed. Originals of the will/codicil(s) and death certificate must be sent and the probate fee paid.

Worked Example 1.4

Scenario:
A will names only one executor, who is bankrupt and refuses to take any steps. Major assets (including a trading business) require urgent attention. A caveat has been entered by a disgruntled relative disputing the will.

Question:
What options are available to ensure the estate is protected and administered?

Answer:
The court can be asked to pass over the named executor under s 116 Senior Courts Act 1981 if it is necessary or expedient to appoint someone else. Given the caveat and dispute, a grant pendente lite may be sought under s 117 to appoint a neutral administrator to manage and preserve the estate pending the litigation. Alternatively, if urgency is acute and distribution is not needed, a grant ad colligenda bona may be appropriate to collect and safeguard assets.

Worked Example 1.5

Scenario:
The original will cannot be found after death. The testator kept documents at home. A photocopy exists on the solicitor’s file. There is no evidence of the testator intending to revoke the will.

Question:
Can probate be granted, and if so, what evidence is needed?

Answer:
An application may be made to prove a copy of the will. Evidence must rebut the presumption that a will last known to be in the testator’s possession and not found on death was destroyed with intent to revoke. Witness statements should cover thorough searches, the will’s contents, the testator’s attitude to revocation, and circumstances supporting continued intention. An affidavit of due execution may be required if the copy lacks a full attestation clause.

Exam Warning

Take care over the correct IHT route. For deaths on or after 1 January 2022, most excepted estates do not use IHT205; the necessary information is incorporated in the probate application. If reliefs (e.g., BPR/APR) are needed to reduce the estate below the threshold, an IHT400 is usually required. Watch the order of priority and ensure any person with a better right is renounced, has power reserved, or is passed over before a lower-priority applicant applies.

Key Point Checklist

This article has covered the following key knowledge points:

• The main types of grant of representation and when each is used, including administration with will annexed.
• The correct application forms (PA1P, PA1A), practitioner versions, and the core content and checks within them.
• Online versus paper application, identity verification, and submission of originals.
• The IHT routes: excepted estate process for recent deaths, IHT400 for non-excepted estates, and the role of IHT421.
• The statutory order of priority for applicants, and the mechanisms of renunciation, power reserved, citation, clearing off, and passing over under s 116 SCA 1981.
• The need for affidavit/witness statement evidence in special circumstances (due execution, plight and condition, knowledge and approval, lost will).
• Special and limited grants (de bonis non administratis, ad colligenda bona, pendente lite) and their scope.
• Probate fee, official copies, minimum waiting periods after death, and immediate post-grant steps.

Key Terms and Concepts

• grant of representation
• Non-Contentious Probate Rules 1987
• excepted estate
• IHT421
• renunciation
• power reserved
• clearing off
• pass over
• grant de bonis non administratis
• grant ad colligenda bona
• grant pendente lite