Intestacy and Letters of Administration

Question 1

What is a Grant of Letters of Administration?

Answer 1

It is a legal document allowing someone to administer an estate when the deceased died without a will.

Question 2

Who can apply for Letters of Administration?

Answer 2

Priority order​:
Spouse/civil partner.
Children.
Parents.
Full siblings.

Question 3

What are the steps to administering an estate?

Answer 3

Register the death and obtain the death certificate​.
Determine if inheritance tax (IHT) applies and submit tax forms (IHT400 if non-excepted estate)​.
Apply for the correct grant:
Form PA1P (if a will exists) → Grant of Probate​.
Form PA1A (if no will) → Letters of Administration​.
Pay inheritance tax (if due) before the grant is issued​.
Collect assets and settle debts.
Distribute the estate according to the will or intestacy rules.

Question 4

How can PRs protect themselves from liability?

Answer 4

Placing statutory notices under s.27 TA 1925 to prevent claims from unknown creditors​.
Applying for a Benjamin Order if they cannot locate a known B​.

Waiting at least six months before distributing the estate to avoid liability from Inheritance Act 1975 claims​.
Keeping estate accounts and obtaining beneficiary approvals before making distributions​.

Using s.61 TA 1925 relief, which protects PRs if they acted honestly and reasonably​.
Indemnity insurance - however safest options = statutory notice + court permissioN if known Bs.