Original Death Certificate
Sealed and certified copy of the UK Grant of Probate
We will obtain this and we will need a cheque in favour of HMCTS for £10 in payment of the Probate Registry fee
Certified copy of Forms IHT 205 / 400 and related schedules
(i) Capital & Administration Account for the estate which shows the total worldwide assets of the deceased, and also the value of the Irish Assets; and
(ii) Power of Attorney for execution by the Executor(s) / Administrator(s). This will be prepared by the Irish lawyers, but they need the occupation of the deceased.
From the above the Irish lawyers will prepare for signature:
(1) Confirmation – Residence of Legal Personal Representative;
(2) Confirmation – Capital Acquisitions Tax;
(3) Power of Attorney in favour of the Irish solicitor;
(4) PPS Number Application Form.
Confirmation – Capital Acquisitions Tax
Can you please find out if any gifts were made to any UK resident beneficiary since 5th December 1991 by the deceased (if resident in Ireland at the time), other than the present deceased’s estate; and if so can you please let us have details?
PPS Number Application Form
Being Ireland you can expect oddities, and applying for a PPS number is one of them. A PPS number will be required for both the Deceased, and for each Executor.
There are some details that are needed for the application form being:
(a) The Deceased’s birth mother’s surname;
(b) Each Executor’s birth mother’s surname;
(c) We need:
(i) a certified copy of the passport of each Executor (and if possible of the deceased);
(ii) a certified copy of a utility bill dated within the last three months, showing the home address of each executor;
(iii) Evidence of the UK tax liability of each Executor in the UK (such as HMRC Tax Notification). This simply means evidence that each Executor is a UK tax payer, such as his or her National Insurance number.
Can you please note that in order to extract a Grant in Ireland, the lawyers will need to prepare their own Irish Schedule of Assets to be certified by the Irish Revenue Commissioners giving details of all assets and liabilities. This Schedule will in due time have to be sworn by the Executor(s) as the Legal Personal Representative(s) of the deceased.
In order to prepare such Irish Schedule of Assets they will need a copy of Form IHT 205 / 400 as mentioned above.
The Irish lawyers will also prepare the Oath of Executor.
In order for the Irish lawyers to prepare the Irish Schedule of Assets, can you please let us have the following information (we know this might be repetitive) but it is intended to remind the Executors of the assets and liabilities of the Deceased:
(1) In relation to the deceased please confirm the following;
(a) The deceased’s Irish PPS number. If the deceased did not have an Irish tax reference, this will have to be obtained, and the Irish lawyers will do so on your behalf. For example, did the deceased ever work in Ireland?
(b) This Irish PPS number requirement will also apply to any beneficiary, and if the beneficiary does not have an Irish PPS number he will be required to have one allocated to him; and Form REG 1 and Form of Consent for completion by the beneficiary in order to obtain same will have to be signed.
(c) Occupation of the deceased.
(d) Domicile of origin / death of the deceased.
(e) Residence at date of death of the deceased.
(f) Address of the deceased.
(g) Other relatives surviving the deceased – such as grandchildren, brothers & sisters, nephews & nieces.
(2) The full name and current address and occupation of each of the Executor(s) / Administrator(s) as the Legal Personal Representative(s) of the deceased.
(3) A list of the Irish assets and liabilities and of the world wide estate as at the deceased’s date of death – please note that the lawyers will base the Irish Inland Revenue Affidavit (Form IH 10) on the information provided in the Capital & Administration Account (see above but the Irish lawyers will need a copy of the Form IHT205 / 400 as filed or amended) however please let us know if there are any other assets of which you are aware that were not listed in the estate account for example, but not exclusively:-
(a) Real and leasehold property,
(b) Household contents,
(c) Car/boat, registration number, make and model,
(d) Business assets,
(e) Farming assets,
(f) Assets with financial institutions i.e. did the deceased have any accounts with a bank, building society, post office, credit union, prize bonds, pensions, insurance policies, shares. In relation to the latter, do you hold the original share certificates for all of the shareholdings? If not please obtain same and forward us copies.
(4) What Irish debts were owed by the deceased, if any?
(5) Did the deceased have a limited interest in any Irish real property at the date of his death?
For example, right of residence, life interest. If the deceased was a life tenant of any trust, please forward us a copy of the trust instrument and a list of the beneficiaries who will now benefit and a list of the trust assets.
If the deceased owned Irish real property, then the deeds and other evidence of such ownership will be needed (unless such evidence is with any mortgage holder, in which case the details of the mortgagee will be needed).
(6) Did any person receive the benefit of an Irish nomination on the death of the deceased? e.g. credit union/ pension? If so we will need details
(7) Did the deceased have an interest in expectancy i.e. was he a remainderman in any Irish property? Please furnish details.
(8) Did anybody become entitled on the death of the deceased to an interest in Irish property due to the deceased’s exercise or failure to exercise a general power of appointment? Please furnish details.
(9) Did the deceased at any time make a disposition subject to a power of revocation, by way of a discretionary trust, by way of a surrender of a limited interest or allow the use of any Irish property free of charge or for less than the market rate? Please furnish details
(10) Was there any Irish joint property held in the name of the deceased and any other person at the deceased’s date of death? If so please give full particulars of the property, its total value, the date it was put into joint names, by whom and in what shares the property was provided, the purpose of putting the property into joint names, and how and in what shares the income from the property was dealt with or enjoyed.
(11) Where the deceased’s Will sets up a Will trust, confirm in particular, if any child of the deceased is the object of a discretionary trust comprising Irish assets set up by the deceased? – Please note this question does not apply if the deceased died intestate, unless he left a Will limited to the Irish assets.
If it appears from the Will that such is the case, then the name and date of birth of each child will be needed. Please confirm the identity, address of the trustees and confirm that all are still alive. If it is a Settled Land Act Trust, are there two trustees to give a valid receipt in respect of the monies under the Settled Land Acts?
(12) Did the deceased ever receive Social Welfare Assistance in Ireland? If so, please state the claim number.
(13) Did the deceased have an Irish accountant? If so, please write to him requesting confirmation that all tax (Income Tax, RPT, CGT) was paid to date and ascertain whether any refund is due. If not, the Irish lawyers will have write to the deceased’s Irish Inspector of Taxes if applicable.
(14) Please forward us confirmation of any previous gifts or inheritances received by any Executor or estate beneficiary, since the 5th December 1991 from the deceased, and or any other party.
Once we have all of the information we can inform the Irish lawyers accordingly who will then prepare the Irish Schedule of Assets and other papers for the application and lodge same with the Probate Office. At present it takes approximately 18 (yes, 18) weeks for the Grant to issue. Once the grant has been issued the Irish lawyers will send it for registration as needed to recover monies and other assets owned by the deceased. If there are any monies in an Irish bank it will take the bank 2 – 4 weeks to release the funds, once they are in receipt of the Grant.
As you may be aware, the Irish lawyers are required under anti money laundering legislation to obtain identification from each client; and therefore we need a certified copy of the passport of each Executor / Administrator and a certified copy of his/her utility bill dated within the last three months (see above).
If you need our help, then once we have an idea of what will be involved, we will give you a fixed quote for the cost of doing the work. We operate on a fixed fee basis, although if extra unanticipated work is involved, we may ask for a review. The disbursements are likely to be minor miscellaneous charges – such as £50 to cover postages including overseas postages; the printing costs of £35; the costs of the sealed and certified copy of the Grant – HMCTS for £10; Notarial fees and the cost of the Apostille also have to be taken into account, but these will be paid by the Executors direct to the Notary.
The Irish lawyers usually charge in the region of €2,500 – €4,000 plus VAT at 23% plus disbursements for resealing the UK Grant is Ireland / obtaining a new Irish Grant, and the costs of dealing with real property are extra for which we will obtain a quote once we know the value of the same, and where it is situated.