The person entrusted with the task of administering any part of an estate situated in the UK normally needs proof of legal authority. This is achieved by obtaining a grant. There are a number of different types of grant. In England, Wales and Northern Ireland, the two most common are:

a grant of probate where the deceased left a will, and

a grant of letters of administration where the deceased died intestate (i.e. did not leave a will).

In Scotland the grant is a grant of confirmation and is obtained from the appropriate Sheriff Clerk. In the rest of the UK it is obtained from one of the probate registries. See HMRC Inheritance Tax Manual at IHTM05101 .

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