Probate Glossary: Key Terms Explained

Probate comes with its own language. Whether you have just been named as an Executor or you are trying to understand a letter from a financial institution, this glossary covers the terms you are most likely to encounter.

A

Administrator

The person appointed to manage the estate of someone who died without a valid will. Where there is no will, there is no named Executor, so a close relative can apply to become the administrator. The administrator has the same responsibilities as an Executor and must apply for a Grant of Letters of Administration rather than a Grant of Probate.

B

Beneficiary

A person or organisation named in a will (or entitled under the Rules of Intestacy) to receive a share of the deceased’s estate.

C

Codicil

A supplementary document that amends or adds to a will without replacing it entirely. A codicil must be signed and witnessed with the same formalities as a will to be valid.

D

Deceased Estates Notice / Statutory Advertisement

A notice placed in The Gazette to alert potential creditors that the deceased has died and the estate is being administered. Placing this notice protects the Executor: if a creditor comes forward after distribution, liability passes to the Beneficiaries rather than to the Executor personally.

E

Estate

Everything a person owned at the date of death: property, money, investments, personal possessions, and other assets, minus any outstanding debts, mortgages, and liabilities.

Executor

The person or persons named in a will to administer the deceased’s estate. Executors apply for Probate, gather and protect assets, pay debts and taxes, and distribute the estate in line with the will.

G

Grant of Letters of Administration

The legal document issued by the Probate Registry giving an administrator authority to deal with an intestate estate. The equivalent of a Grant of Probate but applies where there is no will.

Grant of Probate

The official document issued by the Probate Registry confirming that the will is valid and that the named Executor has the legal authority to administer the estate.

Grant of Representation

The umbrella term covering both a Grant of Probate (where there is a will) and a Grant of Letters of Administration (where there is no will).

I

IHT400

The main HMRC Inheritance Tax return for deaths on or after 1 January 2022. Completed before submitting the Probate application to the Probate Registry. Accompanied by supplementary schedules covering specific categories of assets and reliefs. YouCanDoProbate completes the IHT400 and all required schedules for you automatically.

Inheritance Tax (IHT)

A tax on the value of a deceased person’s estate above certain thresholds. The standard rate is 40% on the portion of the estate above the nil rate band.

Intestacy / Intestate

Dying without a valid will. When someone dies intestate, the Rules of Intestacy dictate who inherits.

N

Nil Rate Band (NRB)

The amount of an estate free from Inheritance Tax. Currently £325,000 per person. Can potentially be increased by transfers from a late spouse and by the Residence Nil Rate Band.

P

PA1A

The Probate application form used when the deceased died without a will (intestacy). Submitted to the Probate Registry. YouCanDoProbate auto-completes the PA1A from your answers.

PA1P

The Probate application form used when the deceased left a valid will. Submitted to the Probate Registry alongside the original will. YouCanDoProbate auto-completes the PA1P from your answers.

R

Residence Nil Rate Band (RNRB)

An additional Inheritance Tax allowance of up to £175,000 per person, available where a qualifying residential property passes to a direct descendant. YouCanDoProbate determines whether the RNRB applies and applies it correctly.

Rules of Intestacy

The legal rules that determine who inherits when someone dies without a valid will. A strict priority order applies, beginning with married or civil partners, then children, then other relatives. Unmarried partners do not inherit under these rules.

T

Tell Us Once

A government service allowing you to notify multiple government agencies of a death in a single step, including HMRC, DWP, DVLA, and local council.

Transferred Nil Rate Band (TNRB)

Unused nil rate band from a late spouse or civil partner can be transferred to the surviving partner’s estate, potentially doubling the tax-free threshold available. YouCanDoProbate handles TNRB claims automatically.

W

Will

A legal document setting out a person’s wishes for how their estate should be distributed after death. Must be in writing, signed by the person making it, and witnessed by two independent people present at the same time.