Grant of Probate

HMRC's own inheritance tax manual explains the legal nature of probate precisely: 'Probate is the official proof of a Will' under which an executor is appointed who applies for the grant, and 'It is evidence of the executor's authority to manage the deceased's estate: the actual authority stems from the Will itself.' Crucially, 'Probate is conclusive proof of the validity of the Will and of the executor's office.' Getting the grant requires a formal step at court: 'the executor must "prove" the Will in the Family Division of the High Court', which 'involves the intending executor "presenting" the Will to the Court (usually through the Probate Registry) and swearing on oath that they believe the Will to be the true and last Will of the deceased.'

The grant is what unlocks practical access to the estate: 'Once probate is granted the executor can take control of the assets in the estate. The grant is the proof of authority needed so that banks will pay over accounts, shares can be transferred into the names of the executors, and other assets can be transferred.' Where there is no will at all, a different but parallel document is used instead: 'a grant of letters of administration ... where the deceased did not leave a Will or where the deceased left a Will but the named executors are unable to act.'