what it is

When somebody dies they leave possessions (their “estate”). Probate is the process of distributing these possessions correctly. This involves identifying the estate, obtaining authority to distribute it, paying any inheritance tax and carrying out the distribution.

If the person has written a will (see Wills), this can be fairly straightforward… though, for a larger estate, completing the probate forms and the IHT200 Inheritance Tax form can be a lengthy and daunting task.

If the person has not written a will (and most people in this country haven’t), it can all get very complicated. The intestacy laws decide who gets what, and the result is rarely what the deceased person would have wished. At its simplest, the next of kin can apply to the court for letters of administration. Many banks and building societies will release funds to the next of kin without the necessity of going to court, though only if the estate is small enough; for larger estates the court must get involved.

Further complications arise with couples who are not married, where their relationship will not be recognised in law. It can even be a major issue simply trying to agree who will administer the estate. And all this comes at a time which is already quite stressful.