Probate is the term given to the legal process that is followed after someone has died. It is undertaken by the Executor appointed under a will, or an Administrator when there is no will (the deceased died intestate)

1. The first thing to know is if the deceased left a Will. If it is not known whether the deceased left a Will, the best places to start are solicitors that the deceased may have had dealings with over the years or those nearby to where the deceased lived. If no Will can be found then it will be presumed that the deceased died intestate and the government will decide how the estate is shared out. (see The Benefits of Making a Will page if you haven’t made yours yet!)
   
2. The second step of probate is to identify all the deceased assets and liabilities and finding out their value at the date of death. This could be property, bank accounts, savings, shares etc but also any debts. This is ascertained by writing to the banks and building societies to find exact figures. Some banks/building societies have an agreed protocol to be followed in the event of someone dying.
   
3. Once step 2 is complete, if probate is to be obtained then an Inheritance Tax Return must be completed. These Tax Forms must be completed whether there is tax to pay or not. If tax is to be paid then a lengthy tax return is required and sometimes even where there is no tax to pay but there are complexities regarding the estate such as trusts exist etc then the lengthy tax form is still required.  If no tax is payable then a shorter version of the tax return is completed.  The purpose of completing tax returns for the deceased person’s estate is to declare the assets and liabilities as at the date of death and it is the responsibility of the Executor to make this declaration otherwise any assets or liabilities later discovered which were not declared the HMRC can pursue the executors for any monies owed and if the estate has been fully distributed (so no funds are available) then the HMRC can pursue the Executor for their personal assets which is why it is sometimes best to make use of the assistance of solicitors. 
   
4. Applying for probate – in all cases, the Executor or Administrator must sign a Statement of Truth. This is a document which the Executor/Administrator has to sign which is a legally binding declaration from you as to the size of the estate and total assets and liabilities. 
   
5. Once all the above steps have taken place, the Probate Registry will issue a Grant of Probate (if there is a will) or a Grant of Letters of Administration (if there is no will). Once this document is issued, the assets and liabilities can then be collected and the estate can be distributed in part or in full depending on the circumstances.
   
6. Before the estate can be fully distributed and concluded the executors must ensure they obtain clearance from the HMRC by ensuring further income tax returns are completed for the tax years from the date of death to the date the assets have been collected in.  the HMRC will either issue a rebate if there was tax paid that should not have or calculate tax on the assets and income collected in they will also ensure their historical records for the deceased are all in order and nothing that needs sorting out.  The same with the DWP.  You will need the DWP to ensure they have no enquiries to raise with the estate and their historic records do not flag up any issues or concerns which may result in monies owing to them.  The Executor can protect themselves by getting insurance or advertising in the local paper of the deceased and also the London Gazette,  however you will need advice from a solicitor regarding protecting your position as an Executor.
   
7. Once clearance is obtained and all loose ends sorted out then you may conclude the estate by making final distributions.