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Probate services

Probate and Estate Tax Services

The task of acting as an executor/personal representative of an estate can seem a daunting prospect at what can be a difficult time.  Having a trusted advisor who is there to guide and assist you at each step of the way is essential.  

Where required we can:
  • Offer advice and assist in the gathering of information required to report to HMRC 
  • Review all available reliefs and ensure that all allowable costs are claimed  
  • Calculate the Inheritance Tax (IHT) position for the estate
  • Complete IHT accounts for the estate
  • Draft the relevant Probate and IHT returns required for your approval 
  • Submit the IHT returns to HMRC and agree the position.
  • Apply for Inheritance Tax payment references from HMRC when required and advise on the payment process.  
  • Use the legal experts in our network to prepare the Statement of Truth and submit probate applications online.  
  • Send you the grant of probate/representation 
For more complex estates can also:
  • undertake valuations for shares in unquoted companies, 
  • review and confirm the availability of business property relief and/or agricultural property relief (which can significantly reduce the taxable value of an estate), 
  • consider the tax implications of prior gifts made by the deceased.

Estate Administration

Administering the estate correctly is also an essential duty of the executor/personal representative.  Such duties include:
  • the identification and collection of all assets due to the estate and the payment of all outstanding liabilities
  • identify each beneficiary’s entitlement as directed by the deceased last Will and Testament (or the rules of intestacy where there is no Will) 
  • Distribute and specific/pecuniary distributions identified in the Will
  • Distribute the balance of the estate to the residuary beneficiaries (those entitled to the remaining Estate after the expenses, debts, taxes, and all specific gifts have been settled).
We can assist in the preparation of Estate Accounts to formally record transactions within the estate which would include:
  • A record of the income received, and liabilities paid from the date of death
  • A record of distributions made by the executors/personal representative of the estate to specified beneficiaries
  • A calculation of the balance available for distribution to the residuary beneficiaries (these are the only beneficiaries entitled to receive a copy of the Estate Accounts).
As the estate may have received income or sold assets at a capital gain during the period of administration there may also be tax reporting requirements to consider. We would:
  • register the estate for a formal tax return where required
  • Complete the Estate Tax Return to disclose all income/capital gains to HMRC
  • Advise on the tax payments due and provide payment instructions
  • Complete the required forms R185E to record the payment of estate income to beneficiaries during the period of administration.
  • Notify HMRC when the estate is finalised
For your information we have provided below a summary of the key steps you need to consider when dealing with an estate:
  • Register the death
  • Arrange the funeral
  • Use the Tell us Once Service (informs all relevant government departments)
  • Inform others directly (i.e. banks, utility companies, landlords etc.)
  • Check the availability of bereavement benefits 
  • If your right to live in the UK depends on your relationship with someone who died you might need to apply for a new visa.
  • Value the estate
  • Apply for probate and complete any necessary Inheritance Tax forms
  • Administer the estate and distribute to beneficiaries 
  • Update property records
If you require our support with probate or estate administration, please contact your nearest Moore office.