Letters of Administration

HMRC's inheritance tax manual states the core rule directly: 'Letters of Administration is granted where the deceased died intestate' — that is, 'without a Will' — 'and the grant is the authority for the administrator to act.' This sits alongside the grant of probate as one of the 'two most common' types of grant of representation: 'a grant of probate where the deceased left a Will, and 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.'

A related but different grant covers the second of those situations — a valid will exists, but for some reason there is no executor able to take up the role. HMRC guidance explains: 'Grant of letters of administration with Will annexed. This type of grant is appropriate where the deceased made a Will but failed to appoint an executor; or all the executors named in the Will have died or are unable or unwilling to act.' In every case, whoever receives the grant — whether administrator or executor — is collectively known in law as a 'personal representative', and it is only once they hold the grant that they have authority to deal with the deceased's assets.