If there is a Will, executors apply for Probate.
If there is no Will, a close relative applies for Letters of Administration.
Both documents give the authority needed to deal with the estate.

They are known collectively as Grants of Representation.

You must complete and sign a Deed of Variation within two years of the date of death. After that, HMRC will not recognise it for inheritance tax purposes.

Make sure a doctor confirms the death and ask for the Medical Certificate. You can then register the death and begin the practical steps in this guide.

Secure the home, locate important documents and check whether probate is needed before selling or clearing items.

If you give someone a gift and die within 7 years, that gift may still be taxed as part of your estate. After 7 years, the gift is usually tax-free. This is why early gifting is often recommended.

Executors deal with your estate after your death until it is distributed entirely. Trustees look after money or assets held in a trust, often for many years. They can be created in the lifetime of the person who makes the trust or by their Will when they die.

The best time is now, while you have full mental capacity. You can only make an LPA while you understand what it means. Waiting until illness or injury strikes may be too late.

If the deceased did not have a will then the next of kin may have to apply for a Grant of Letters of Administration before they can deal with the estate.

If the deceased had a will then the executors may have to apply for a Grant of Probate before they can deal with the estate.

Institutions have their own procedures and requirements before releasing their deceased customers’ assets and will inform you of these when you communicate with them. Some may require a grant, some may not. This often depends on the value of the asset.

It only becomes active when you're unable to make decisions for yourself. This contrasts with a Property and Financial Affairs LPA, which can be used as soon as it's registered, with your permission.

This type of LPA only takes effect if you lose mental capacity. Your attorneys can then make decisions about medical treatment, care homes, and daily routines based on your wishes.

A Lasting Power of Attorney comes into effect after it’s registered with the Office of the Public Guardian (OPG). For Property and Financial Affairs LPAs, you can choose whether it starts immediately or only if you lose capacity. For Health and Welfare LPAs, it starts only if you lose capacity.

Both Lasting and Enduring Powers of Attorney can usually only be used by your attorneys once they are registered with the Office of the Public Guardian.

You decide. It can start as soon as it’s registered, or only if you lose capacity later on. Many people choose the first option so attorneys can help with practical tasks, like paying bills or dealing with banks, even if they’re temporarily unwell or unable to for some other reason.

It is wise to review your will if there is any change in your circumstances or those of the beneficiaries referred to in the will. In addition, if there are changes in inheritance tax legislation, it may be appropriate to review your will. As a rule of thumb, review your will every five years just in case.

You should review your Will every few years, or sooner if you marry, divorce, have children, inherit money, or your financial situation changes.

Your documents are stored in our secure Leeds office, protected against fire, flood and loss. Only authorised staff can access them, and all retrievals are logged.

Some high-street banks and specialist providers offer them. Requirements vary but we can advise on this.

Usually, the estate pays the inheritance tax before anything is passed on to beneficiaries. But if you give large gifts during your lifetime and pass away within 7 years, the person who received the gift may be responsible.

The Intestacy Rules set out who can apply, usually starting with the spouse or children. Once approved, that person becomes the “administrator” of the estate.

The intestacy rules decide the order of priority. This usually starts with the spouse or civil partner, then children, then parents and siblings, more distant relatives and if no living relatives are found, the state.

A person can usually apply to be an administrator if they are the next of kin (a close relative) of the deceased or were married to or in a civil partnership with the deceased. The rules of intestacy will apply.

It depends on the estate. Banks, building societies, or land registries may insist on a Grant of Probate before releasing assets. We’ll check what’s required in your case.

Probate may not be needed if the person who died only had low value assets in their sole name, only held joint accounts with someone, or owned land or property as joint tenants. Jointly owned assets are usually inherited automatically by the survivor.

If the deceased has bank accounts with savings, probate may be necessary if the banks or financial institutions need to see a Grant before allowing access to the accounts. You will need to ask the bank or building society about their individual requirements as these vary.

If probate is not required, the assets can be distributed to the beneficiaries, unless it is found that the estate is insolvent, which means it does not have enough assets to pay off debts owed.

All LPAs in England and Wales must be registered with the Office of the Public Guardian (OPG). This is the Government body that oversees lasting powers of attorney and attorneys’ actions.