If the person you were looking after has died and didn't make a valid will, they are described as dying ‘intestate’. If you want to talk to someone about any of these issues, you can contact the Probate and Inheritance Tax helpline on 0845 302 0900.
If you think the deceased person may have made a will but you can't find it, there are several steps you can take:
- search for any evidence that they made a will, such as a letter from a solicitor, or contact their solicitor or bank
- apply to the Safe Custody wills register to see if they have the deceased person’s will
- place advertisements in newspapers and legal journals
To apply to the Safe Custody wills register, you need to write to:
Safe Custody Clerk
Record Keeper's Department
First Avenue House
42-49 High Holborn
London
WC1V 6NP
Your letter should explain that you're asking for a search to be made of the Safe Custody wills register. You must include an official copy of the deceased person’s death certificate (or a photocopy that's been certified by a solicitor).
Applying for permission to deal with the estate
If no will can be found, a close relative will have the legal right to apply to the Probate Registry for a Grant of Letters of Administration. This is the legal document that gives someone authority to deal with the finances and property of the deceased person. It's issued by the Probate Registry.
There are rules that state the priority of different relatives. In some cases, the Probate Registry would need to decide who can apply for the grant.
A grant may not be necessary if the assets of the deceased person are less than £5,000. It would also not be necessary if all their assets passed automatically to a surviving partner. It would also not be necessary if all their assets passed automatically to a joint owner of the assets.
How to apply for a grant of probate
If the deceased person had large assets or any property, it may be best to get some help from a solicitor who can apply for the grant on their behalf.
If a person applies for the grant of probate without the help of a solicitor, they will need to obtain forms from the Probate Registry. The forms are different depending on whether or not it's likely that inheritance tax will need to be paid (see above).
The person who receives the grant is called the administrator of the estate.
Establishing the total assets of the person who died
The administrator will need to find details of all the deceased’s assets, such as bank accounts, insurance policies and premium bonds. They will also need to establish details of all their liabilities, such as fuel and phone bills and credit card accounts. This will involve liaising with banks, utility companies and government departments such as the Department for Work and Pensions.
In some cases, the administrator will have to obtain valuations of assets, such as property and personal possessions. This involves valuing not only assets that the deceased owned at their death, but also certain assets that may have been given away during the seven years before they died. Professional help with valuation could be required. For example, a surveyor may be needed to obtain a valuation of a property.
Paying the deceased’s debts
The administrator is responsible for paying all the deceased’s debts out of the estate. This will include paying for funeral expenses.
At the same time, the executor is required to make sure that any money owing to the deceased is paid. For example, there may be arrears of social security benefits owing.
Paying any tax owed, such as Inheritance Tax
Inheritance Tax is paid when the value of the estate, after any exemptions, is more than £325,000. In 2010, the government announced that this threshold will stay at £325,000 until 2014.
Distributing the estate
If there's no will, the estate has to be distributed according to certain legal rules. Under the rules, the people who can inherit will either be:
- a spouse or civil partner of the person who died
- relatives of the person who died
If the estate is £250,000 or less, a spouse or civil partner inherits the whole amount.
If the estate is more than £250,000, and the deceased person had children, their spouse or civil partner will inherit £250,000, and the remainder will be divided between the spouse or civil partner and the children.
If the estate is more than £250,000 and the deceased person had no children, their spouse or civil partner can inherit assets of up to £450,000, with the remainder being divided between them and other relatives.
If the deceased person had children but no surviving spouse or civil partner, the children will inherit the whole estate. If there are two or more children, the estate will be divided equally between them.
There are some people who don’t have a right to inherit from someone who dies without making a will. These include:
- a partner who wasn’t married to, or in a civil partnership with, the person who died
- relations by marriage
- any other friends or carers who aren’t related to the person who died
This can be a very complex area and it can be sensible to get specialist legal advice.
