Administration: Completing the Application Flashcards
Which document confirms the IHT has been submitted and accepted by HMRC for a taxable estate?
A. Death Certificate
B. HMRC Confirmation Letter
C. Form of Renunciation
D. PA1A
B. HMRC Confirmation Letter
Explanation: HMRC issues a letter with a unique code confirming IHT400 and payment have been received.
What form should be used if the deceased left a valid will?
A. PA1P
B. PA1A
C. IHT400
D. PA11
A. PA1P
Explanation: Use PA1P for estates where the deceased left a valid will, regardless of whether executors are acting.
A deceased left a valid will, but none of the executors are able to act. What grant is required?
A. Grant of Probate
B. Grant of Letters of Administration
C. Grant of Double Probate
D. Grant of Letters of Administration (with will)
D. Grant of Letters of Administration (with will)
Explanation: If no executors can act, the estate is still governed by the will. Letters of administration (with will) is needed.
Which of the following forms is used to delegate authority to an attorney before a grant is issued?
A. PA11
B. PA1P
C. IHT400
D. PA1A
A. PA11
Explanation: PA11 is used when an executor or administrator appoints someone else to act under a power of attorney.
The estate includes a codicil that revoked a previous codicil. What must be submitted?
A. All codicils, including the revoked one
B. No codicils, only the will
C. Only the current will
D. Only the current codicil
A. All codicils, including the revoked one
Explanation: Even revoked codicils must be submitted to confirm testamentary history and proper revocation.
Who needs to sign the legal statement in the probate application?
A. Only the solicitor
B. Only the executor
C. A family member of the deceased
D. Each applicant or their legal representative
D. Each applicant or their legal representative
Explanation: Every person applying must sign the legal statement confirming the truth of the application.
Why might a grant be delayed even after submitting a PA1P or PA1A form?
A. No will was found
B. Executor forgot to sign the legal statement
C. The estate is too small
D. IHT400 has not been received and confirmed by HMRC
D. IHT400 has not been received and confirmed by HMRC
Explanation: For taxable estates, Probate Registry cannot issue the grant until HMRC has confirmed receipt of the IHT400 and tax.
Which type of land requires a separate grant due to its unique legal status?
A. Registered land
B. Settled land
C. Unregistered land
D. Foreign land
B. Settled land
Explanation: Settled land is a special type of trust land under the Settled Land Act 1925 and may require a separate grant.
The estate is valued at £4,000. What is the probate application fee?
A. £0
B. £100
C. £273
D. £215
A. £0
Explanation: Estates worth less than £5,000 are exempt from probate application fees.
An executor named “Michael” in the will is listed as “Mike” on the application. What must be done?
A. Nothing
B. Submit a new will
C. Include an explanation in the application
D. Change the will
C. Include an explanation in the application
Explanation: If an executor’s legal name differs from how it appears in the will, this must be explained in the application.
What must be included when submitting an original will to the probate registry?
A. Only the signature page
B. A certified photocopy
C. All pages, including attachments
D. Just the first page and codicil
C. All pages, including attachments
Explanation: The entire original will and any codicils or referenced documents must be submitted.
Which of the following is NOT automatically required for all grant applications?
A. Probate application form
B. IHT400
C. Sealed copies requested
D. Probate fee
B. IHT400
Explanation: IHT400 is only required for taxable estates. Excepted estates do not need to submit it.
