HMRC Inheritance Tax: Customer Guide

What is a grant of probate/confirmation and how do I get one?

What is a grant for?

A grant of representation allows the executor or administrator to administer a deceased person's estate in England, Wales and Northern Ireland. It is commonly known as 'probate', although, strictly speaking, a grant of probate is only issued where there is a will. If the deceased died intestate a grant of letters of administration is issued instead.

In Scotland the grant is called a grant of confirmation and the executor is known as an executor-nominate or executor-dative.

We refer to executors and administrators as personal representatives.

Many organisations that the personal representatives approach about the assets of the deceased's estate, such as insurance companies and banks, will ask to see a copy of a grant before they will allow the personal representative access to the assets. But this is not always the case. If you are dealing with an estate which is small, you should contact the organisations concerned to find out if they require a grant, or if they will allow you access to the assets without a grant.

Tell me about the different types of grant

There are other types of grant which are issued in special circumstances, and further information can be found on these in the IHT Manual.

How do I get a grant?

Grants are issued by the courts, not Inheritance Tax, and you should follow the instructions at 'How do I apply for a grant of representation' to find out how to access the correct court service.

Tell me about the National Coal Board Compensation Scheme

There is a simplified procedure you can follow if you need a grant of probate or letters of administration solely to pursue a claim for compensation against the National Coal Board on behalf of the estate of a former miner or their widow or dependants. This procedure applies to small estates where there is no inheritance tax to pay and which do not qualify as excepted estates, usually because the death occurred before 1981.

Full details of the scheme can be found in the Inheritance Tax manual.