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Extracting a Grant of Probate: Steps involved in taking out a Grant of Probate

A person who is appointed an Executor of a deceased’s Will is the person entitled to take out the Grant of Probate to the Estate of the deceased. Their powers and duties arise at the date of death of the deceased and from the date of death the Executor can issue proceedings and enter into contracts to sell land but cannot obtain Judgment or execute a Deed of Assurance transferring the land until they have extracted the Grant of Probate.

If an Executor has been appointed they have the right to prove the Will. It is important that the documentation submitted to the Probate Office is submitted correctly otherwise the Probate Office will reject the application.

It should be noted that an Executor or Executrix is not bound to act and may accept, reserve or renounce Executorship. If an Executor does not wish to prove the Will of the deceased they may renounce their rights. Any one of two or more Executors may apply for a Grant of Probate without notice to the other Executors and reserve the rights of those other Executors.

Steps involved in extracting the Grant of Probate
a) Once it has been decided that the Executor is acting and extracting the Grant of Probate it is necessary that an Inland Revenue Affidavit be prepared by the Executor which sets out the assets and liabilities of the estate of the deceased. It is therefore necessary for the Executor to gather as much information as possible relating to assets held by the deceased and any liabilities which the deceased may have had also. Once the details of the assets and liabilities of the deceased have been established the Inland Revenue Affidavit requires to be completed and sworn by the Executor and filed in duplicate with the Revenue Commissioners for assessment of Capital Acquisitions Tax.

b) Once the Revenue Commissioners return the Inland Revenue Affidavit and a certificate for the High Court, the Executor is then in a position to apply to the Probate Office and/or the District Probate Registry for the Grant of Probate.

It should be noted that Grants of Probate cannot be made by post and the following documents must be lodged in the Probate Office and or the District Probate Registry:

1. The original Will and codicils (if any).
2. A certified copy or an engrossment of the Will and codicils (if any).
3. The Oath of Executor and a copy.
4. The Inland Revenue Affidavit which incorporates the Schedule of Lands and Buildings together with the Revenue Certificate for the High Court.
5. Death Certificate of the deceased.
6. The Probate Office fees.

The fees to be paid to the Probate Office are calculated as a fee in respect of the net value of the estate

c) Provided that there are no queries from the Probate Office and/or the District Probate Registry the Grant of Probate issues from the Probate Office and/or the District Probate Registry and it states on the face of the Grant that the original Will has been duly proved and registered and that the administration of the estate has been granted to the applicant.

It should be noted that at least fourteen days must elapse from the death of the deceased before a Grant of Probate can issue (unless otherwise ordered by the Court or the Probate officer).

d) Once the Grant of Probate has issued the Executor is then in a position to collect in all of the deceased's assets. The Executor is obliged to pay the funeral expenses and all other outstanding debts of the deceased. The Executor is also then required to distribute the assets in accordance with the Will (if one exists) to those entitled while ensuring that taxes are paid.

e) The Executor must furnish and administrate an account where they account for all monies received and all monies distributed during the administration period.

It should be noted that the Executor has twelve months from the date of death to deal with the administration of the estate. This is known as the "Executors year".

Sabrina Comerford

Solicitor

Seeking Private Client Advice
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