UK probate & estate glossary

Every term explained, plainly — and where it comes from.

116 wills, probate, inheritance tax, power-of-attorney and bereavement terms — each a self-contained definition, sourced to GOV.UK or legislation.gov.uk where an official one exists. No account required.

116 entries checked 30 Aug 2026

Wills & testamentary14 Probate & estate administration16 Intestacy & inheritance rules10 Inheritance tax14 Powers of attorney & mental capacity12 Trusts10 Court & legal bodies8 Bereavement & notification12 Forms & documents10 Money & assets10

§1

Wills & testamentary

Will: A will is a legal document that sets out what should happen to a person's money, property and possessions after they die, and who should carry out those wishes. Making a valid will means a person's estate passes to the people they choose, rather than being decided by fixed rules that apply when there is no will.

Testator: A testator is the person who makes a will. The term applies to anyone, male or female, who has decided how their money, property and possessions should be shared out after their death, and who signs the document to make those wishes legally binding. It matters because it identifies whose intentions the will must follow.

Testatrix: Testatrix is the traditional term for a woman who makes a will, used as the female equivalent of testator. It appears in some older wills, legal documents and probate paperwork, though modern practice increasingly uses testator for both men and women. Recognising the word helps when reading an inherited or historic will.

Codicil: A codicil is a separate, formal document that changes or adds to an existing will without replacing it entirely, for example to update a gift or change an executor. It must be signed and witnessed in the same way as a will to be valid. Multiple codicils can be attached to one will over time.

Executor: An executor is the person named in a will to carry out the deceased's wishes: gathering in assets, paying debts and taxes, and distributing what remains to the people named in the will. Being named executor does not automatically mean inheriting anything, since that depends on being named separately as a beneficiary too.

Executrix: Executrix is the traditional term for a woman appointed as executor, the person responsible for administering a deceased person's estate under their will. It is the female equivalent of executor, still sometimes seen in older wills or legal paperwork. Modern practice generally uses executor regardless of the appointed person's gender.

Residuary estate: The residuary estate is whatever is left of a person's estate once all debts, funeral costs, administration expenses and any specific gifts have been paid or handed over. It is usually the largest part of an estate, and in a will it is typically left to one or more named residuary beneficiaries.

Residue: Residue is what remains of a deceased person's estate after debts, funeral expenses, taxes and any specific gifts set out in the will have all been settled. It is often left to one or more residuary beneficiaries and can only be finalised once everything else has been paid, which is why it is usually distributed last.

Legacy: A legacy is a gift left in a will, traditionally meaning money, personal belongings or other movable property rather than land or buildings. It can be a fixed sum, a particular item, or a share of what is left over. Legacies are recorded and valued as part of settling the estate before distribution.

Specific bequest: A specific bequest is a gift in a will of one particular, clearly identified item, for example a named piece of jewellery, a car, or a specific painting, rather than a sum of money or a share of the leftover estate. If that exact item no longer exists at death, the gift can fail.

Attestation: Attestation is the formal signing and witnessing process that makes a will legally valid: the person making the will signs it, and two witnesses who are both present at the same time watch them sign and then add their own signatures. Without proper attestation, a will can be judged invalid, even if it clearly states someone's wishes.

Witness to a will: A witness to a will is someone who watches the will-maker sign it and then signs it themselves to confirm they saw this happen. Witnesses must be adults, and cannot be a beneficiary of the will or married to one, otherwise any gift left to them can become invalid. Their signatures help prevent fraud and disputes.

Mirror wills: Mirror wills are two separate wills, usually made by a married or civil-partnered couple, that reflect each other closely: each person leaves everything to the other, and then to the same people, such as their children, if the other has already died. Unlike some joint arrangements, either person can normally change their own will later.

Living will: A living will, more formally called an advance decision, is a decision made while someone still has mental capacity, setting out medical treatment they want to refuse in future if they become unable to make or communicate that decision themselves. It differs from a will, which takes effect only after death and concerns a person's estate, not medical care.

§2

Probate & estate administration

Probate: Probate is the legal process that gives a person the authority to deal with a deceased person's property, money and possessions, known together as their estate. It confirms who is entitled to collect in assets, settle debts and taxes, and distribute what remains to the people named in the will or entitled under the rules of intestacy.

Grant of probate: A grant of probate is the official court document issued to the executor named in a will, confirming their legal authority to administer the deceased's estate. Banks, pension providers and the Land Registry rely on it as proof of authority before releasing funds or transferring property into the executor's control.

Letters of administration: Letters of administration is the court document that gives a person the legal authority to deal with a deceased person's estate when there is no valid will, or no executor able to act. It is granted to the person with the strongest legal entitlement, usually the closest surviving relative, who becomes known as the administrator.

Grant of representation: Grant of representation is the umbrella term for the court document that authorises someone to deal with a deceased person's estate. Depending on the circumstances it takes the form of a grant of probate, letters of administration, or letters of administration with will annexed. Without one, banks and other institutions will not usually release the deceased's assets.

Personal representative: A personal representative is the person legally responsible for administering a deceased person's estate — either an executor, appointed by the will, or an administrator, appointed under the rules that apply when there is no will. Their duties include valuing the estate, paying debts and any tax due, and distributing what remains to the correct beneficiaries.

Administrator (estate): An administrator is the person who deals with a deceased person's estate when there is no valid will, or no executor able or willing to act. They are appointed under a fixed legal order of entitlement, typically the closest surviving relative, and receive letters of administration confirming their authority before they can access or distribute the estate's assets.

Small estate: A small estate is one whose assets are modest enough that some banks, building societies and pension providers will release funds directly to the person dealing with it without requiring a grant of probate or letters of administration. Each institution sets its own limit, so this route depends on where the deceased held their money, not a single fixed rule.

Excepted estate: An excepted estate is one where the person dealing with it does not need to send HM Revenue and Customs full details of its value, usually because it falls comfortably under the Inheritance Tax threshold or qualifies for a specific exemption. Most estates in the UK are excepted estates, meaning less paperwork is needed before applying for probate.

Estate accounts: Estate accounts are the written record an executor or administrator prepares once an estate has been fully administered, showing what assets came in, what debts, expenses and tax were paid out, and what each beneficiary received. They are normally approved and signed by the personal representative and the main beneficiaries as proof the estate was handled correctly.

Inventory of assets: An inventory of assets is the itemised list a personal representative draws up of everything the deceased owned — property, bank accounts, investments, vehicles, household goods and personal belongings — together with their value at the date of death. It is the essential first step in valuing an estate for probate and inheritance tax purposes.

Caveat (probate): A caveat is a formal notice lodged at the probate registry that temporarily stops a grant of probate or letters of administration being issued on an estate. It is used when someone disputes who should administer the estate or believes the will is invalid, giving them time to investigate or bring a legal challenge before assets are distributed.

Renunciation (executor): Renunciation is when a named executor formally and permanently gives up their right to apply for probate and act in the administration of an estate. Once renounced, that person plays no further part in dealing with the estate, and the remaining executors, or the next person entitled, take on the responsibility instead.

Deed of variation: A deed of variation is a legal document that lets beneficiaries change how a deceased person's estate is distributed after death, redirecting some or all of their inheritance to someone else. All those affected must agree, and it must be made within a set time limit after the death for it to be recognised for tax purposes.

Deed of appropriation: A deed of appropriation is the document a personal representative uses to formally allocate a specific asset from an estate — such as a house or shareholding — towards a particular beneficiary's inheritance, instead of selling it and paying out cash. It can help preserve assets within a family and, in some cases, affect the tax treatment of the estate.

Chain of representation: Chain of representation lets a sole or last surviving executor's own executor inherit their authority over an earlier, unfinished estate once that executor dies, provided the first executor had already obtained probate and appointed an executor by will. No fresh grant is needed, and the chain breaks if any link failed to obtain probate.

Oath for executors/administrators: The oath for executors or administrators is the sworn statement traditionally required before a grant of probate or letters of administration could be issued, confirming key facts such as the deceased's details and the applicant's right to act. The online probate service has largely replaced it with a signed statement of truth instead of an oath sworn in person.

§3

Intestacy & inheritance rules

Intestacy: Intestacy is what happens when someone dies without leaving a valid will. Instead of the deceased choosing who inherits, fixed legal rules decide which relatives receive their money, property and possessions, in a set order of priority. It matters because friends, unmarried partners and charities receive nothing under these rules, however close the relationship was.

Statutory legacy: The statutory legacy is the fixed first share of a deceased person's estate that a surviving spouse or civil partner automatically receives under intestacy rules, before anything is split with children or other relatives. Its value is set by government and reviewed periodically, so it matters because it can determine whether children inherit anything at all.

Per stirpes: Per stirpes is Latin for "by branches" or "by stocks" and describes a way of dividing an inheritance by family line rather than by headcount. If a child has already died, that child's own children step into their parent's place and share what their parent would have received, rather than the gift being spread evenly among all surviving grandchildren.

Kinship: Kinship describes a person's family relationship to someone who has died, such as spouse, child, parent or sibling. Under intestacy rules, kinship is what decides who can inherit and in what order, working outward through progressively more distant relatives. Proving kinship, usually with certificates or family records, is often the first practical step in establishing a claim to an estate.

Bona vacantia: Bona vacantia is Latin for "ownerless goods" and is the term for an estate that passes to the Crown when someone dies without a will and no relative entitled to inherit under intestacy rules can be traced. It matters because it shows why recording family relationships clearly during life helps prevent an estate ending up unclaimed.

Right of survivorship: Right of survivorship is a feature of owning property as "joint tenants": when one joint owner dies, their share passes automatically to the surviving owner, regardless of what any will says. It matters because jointly held property with this right skips probate and cannot be left to someone else through a will.

Class gift: A class gift is a gift in a will left to a group described by relationship rather than named individually, such as "my grandchildren" or "my nieces and nephews". Exactly who benefits, and how much each person gets, is worked out only when the gift takes effect, so the group can change between the will being written and the death.

Ademption: Ademption happens when a specific item left in a will, such as a named property, car or piece of jewellery, no longer belongs to the person when they die, perhaps because it was sold, given away or destroyed. The named beneficiary then usually receives nothing in its place, because the gift is treated as having failed.

Lapse (of a gift): A gift in a will lapses, or fails, when the person named to receive it dies before the person who made the will. A lapsed gift usually falls into the general pot of the estate and is shared among the remaining beneficiaries, unless the will names a backup beneficiary or a statutory exception protects a deceased child's own children.

Disclaimer of inheritance: A disclaimer of inheritance is a formal refusal to accept a gift left under a will, or an entitlement under intestacy, made before the person has taken any benefit from it. Once validly disclaimed, the refused share passes as though that person had never been entitled to it, rather than the person redirecting it to someone else of their choosing.

§4

Inheritance tax

Inheritance tax (IHT): A tax charged on the value of a person's estate — their property, money and possessions — when they die, and sometimes on gifts made during their lifetime. It matters to anyone administering an estate because working out whether tax is due, and how much, usually has to happen before probate can be finalised and assets distributed.

Nil-rate band: The nil-rate band is the amount an estate can pass on before inheritance tax becomes due, set by the government and reviewed periodically. Every estate gets one, and any part left to a spouse, civil partner or charity does not use it up, which is why couples often plan around passing an unused band to the surviving partner.

Residence nil-rate band: An extra tax-free allowance on top of the standard nil-rate band, available when a main home is left to children, grandchildren or other direct descendants. It reduces the inheritance tax bill on estates that include a family home, but it can be reduced or lost entirely for larger estates and for homes left to anyone other than direct descendants.

Taper relief (IHT): A rule that can reduce the inheritance tax charged on a gift when the person who made it dies years afterwards rather than immediately, but before the gift is fully outside their estate for tax purposes. It reduces the tax rate on a sliding scale the longer the donor survives, though it never reduces the gift's own value.

Potentially exempt transfer: A gift made by one individual to another, or into certain types of trust, during their lifetime, which becomes free of inheritance tax if the giver survives long enough afterwards. If the giver dies before that point, the gift can become chargeable, which is why executors need a full record of lifetime gifts when valuing an estate.

Chargeable lifetime transfer: A gift made during someone's lifetime, typically into a trust, that can attract inheritance tax immediately rather than only becoming taxable if the giver later dies within a set period. It matters because tax may need to be reported and paid at the time of the gift, with further tax potentially due if the giver dies afterwards.

Business relief: A relief that reduces the value of qualifying business assets when calculating inheritance tax, helping a trading business pass to the next generation without a tax bill forcing a sale. It requires the assets to have been owned for a minimum period and to meet specific conditions, and full relief is now capped for combined business and agricultural holdings.

Agricultural relief: A relief that reduces or removes the inheritance tax due on qualifying farmland and farm buildings, provided the land was used for agriculture and meets ownership and occupation conditions. It exists so working farms can pass between generations, though full relief is now capped for combined agricultural and business holdings, and it only covers the agricultural value of the property.

Domicile (for IHT): A legal concept, distinct from residence or nationality, describing the country a person treats as their permanent home. It used to decide whether inheritance tax applied to someone's worldwide assets or only their UK assets, but has now been replaced for that purpose by a residence-based test, so it mainly still matters for transfers made before the change.

Spouse exemption: An exemption that means anything left to a lawfully married spouse or registered civil partner is free of inheritance tax, though a limit can apply if only one of them is a long-term UK resident for tax purposes. It is the main reason many married couples pay no inheritance tax on the first death, with tax due on the second.

Charity exemption (IHT): An exemption that means anything left to a qualifying UK charity or registered community sports club, in a will or as a lifetime gift, is free of inheritance tax, with no upper limit. Leaving enough of an estate to charity can also cut the tax rate on the rest of the estate, so executors need to identify charitable gifts accurately.

Quick succession relief: A relief that reduces the inheritance tax due on an estate when the deceased had themselves inherited assets not long before their own death, and tax was already paid on that earlier transfer. It softens the impact of the same wealth being taxed twice in quick succession, with the relief tapering the longer the gap between the two deaths.

IHT400: The full inheritance tax account form that must be sent to HMRC when an estate does not qualify to use the simpler reporting route, whether or not tax is owed. It requires a detailed breakdown of the deceased's assets, debts, gifts, exemptions and reliefs, and is dealt with before the probate application is completed by the executor or their representative.

IHT205 (historic): A shorter 'return of estate information' form once used to report an estate to HMRC when it was unlikely to owe inheritance tax and qualified as an excepted estate. It only applied to deaths up to a set cut-off date and has since been replaced by a simpler process, so it is not the right form for a recent death.

§5

Powers of attorney & mental capacity

Lasting power of attorney: A lasting power of attorney (LPA) is a legal document letting someone (the donor) choose trusted people (attorneys) to make decisions on their behalf if they lose mental capacity. There are two types: property and financial affairs, and health and welfare. It must be registered before use and stops working the moment the donor dies.

Property and financial affairs LPA: This is one of the two types of lasting power of attorney. It lets an attorney manage the donor's money and property, such as bank accounts, bills, pensions and selling a home. With the donor's permission it can be used as soon as it is registered, not only once they lose mental capacity, making it useful for everyday help too.

Health and welfare LPA: This is the second type of lasting power of attorney, covering decisions about daily routine, medical care, where the donor lives, and life-sustaining treatment. Unlike the property and financial version, it can only be used once the donor has lost the mental capacity to make these decisions themselves, so it takes effect at a more critical point in someone's life.

Enduring power of attorney: An enduring power of attorney (EPA) is an older form of authority made before lasting powers of attorney replaced them, letting an attorney manage a donor's property and money. Existing EPAs remain valid and can still be registered and used, but no new ones can be made, so anyone without one now needs a property and financial affairs LPA.

Attorney: An attorney is the person appointed under a power of attorney to make decisions on someone else's behalf once that document is in effect. They must follow instructions in the document, act in the donor's best interests, keep the donor's money separate from their own, and keep records, whether managing finances or welfare decisions such as care and medical treatment.

Donor (LPA): The donor is the person who creates a lasting or enduring power of attorney and appoints one or more attorneys to act for them. They choose the type of LPA to make, who the attorneys are, and what powers or restrictions apply, while they still have the mental capacity to do so, reflecting decisions made in advance, not imposed later.

Certificate provider: A certificate provider is an impartial person who signs a lasting power of attorney to confirm the donor understands it, has not been pressured into making it, and that there is no fraud involved. They must be a professional, such as a doctor or solicitor, or a longstanding acquaintance of the donor, and cannot be a family member or attorney.

Mental Capacity Act 2005: This is the law for England and Wales that governs how decisions are made for people who cannot decide for themselves, whether temporarily or permanently. It sets out how mental capacity is assessed, the principle of acting in someone's best interests, and underpins lasting powers of attorney, deputies, the Court of Protection and advance decisions to refuse treatment.

Court of Protection: The Court of Protection is a specialist court for England and Wales that makes decisions about financial or welfare matters for people who cannot make those decisions themselves. It appoints deputies, resolves disputes about powers of attorney, authorises one-off decisions where no attorney or deputy exists, and can approve a statutory will on someone's behalf.

Deputy: A deputy is someone appointed by the Court of Protection to make decisions for a person who lacks mental capacity and has no valid power of attorney in place. Deputies are usually a family member or friend, though professional deputies also exist, and must apply to the court, act in the person's best interests, and report on the decisions made.

Advance decision to refuse treatment: An advance decision to refuse treatment is a written statement made while someone still has mental capacity, setting out medical treatments they do not want in future if they become unable to decide or communicate for themselves. It is legally binding on doctors when valid and applicable, and is distinct from asking anyone to end or assist ending a life.

Statutory will: A statutory will is a will made or changed on behalf of someone who lacks the mental capacity to make a valid will themselves, authorised by the Court of Protection rather than signed by that person. The court decides what the will should say based on that person's best interests, considering their past wishes, family, and fairness, before approving it.

§6

Trusts

Trust: A trust is a legal arrangement in which one person, the trustee, holds and manages money, property or other assets on behalf of someone else, the beneficiary, according to instructions the person who created it, the settlor, set out. Trusts are often used in estate planning to control how and when assets pass to people after death.

Trustee: A trustee is the person or organisation who legally owns and manages the assets held in a trust, following the instructions the settlor set out when the trust was created. Trustees must act in the beneficiaries' best interests, manage the trust's day-to-day affairs, and are responsible for reporting and paying any tax the trust owes.

Settlor: The settlor is the person who creates a trust by putting money, property or other assets into it, usually setting out how those assets should be used in a document called the trust deed. Understanding who the settlor was matters when administering an estate, since their wishes and any tax rules tied to them still govern the trust.

Beneficiary (trust): A beneficiary is a person who benefits from a trust, which may mean receiving income the trust generates, the capital assets held within it, or both, depending on how the trust was set up. A trust can have more than one beneficiary, and their entitlement shapes what they must report and pay in tax.

Life interest trust: A life interest trust gives one beneficiary, often called the life tenant, the right to receive income from trust assets, or to live in a trust-owned property, for as long as they are alive. When that beneficiary dies, the assets pass to whoever else was named to inherit them, known as the remainder beneficiaries.

Discretionary trust: In a discretionary trust, the trustees decide how to use the trust's income and sometimes its capital among a group of possible beneficiaries, rather than each person having a fixed, guaranteed share. This flexibility lets trustees respond to a beneficiary's changing circumstances, but means no one beneficiary can demand a set amount as of right.

Bare trust: A bare trust is the simplest kind of trust: assets are held in a trustee's name for a beneficiary who has an absolute right to the income and capital, and can call for them on reaching adulthood. Because that entitlement is fixed rather than discretionary, bare trusts are often used to hold assets for children until they come of age.

Interest in possession: An interest in possession is a beneficiary's right to receive the income a trust produces, or to use a trust-owned asset such as a house, as it arises, without needing the trustees' permission or discretion. The beneficiary does not own the underlying capital itself, which usually passes to others once their interest ends.

Trust Registration Service: The Trust Registration Service is HM Revenue and Customs' online register of UK trusts, used to record details of the settlor, trustees and beneficiaries for transparency and anti-money-laundering purposes. Most trusts, including many set up in wills, must be registered, and trustees are responsible for keeping the recorded details accurate and up to date.

Deed of trust: A deed of trust, also called a declaration of trust, is a written legal document setting out who owns a property or other asset and in what shares, separately from whoever is named as the legal owner. It is often used when people buy a home together unequally, or to formally record how a trust's assets should be held.

§7

Court & legal bodies

HM Courts & Tribunals Service: HM Courts & Tribunals Service is the government agency that runs the courts and tribunals of England and Wales, including the Probate Registry that issues grants of probate and letters of administration. It sits within the Ministry of Justice and provides both online and paper-based routes for applying for probate and other court services.

Probate Registry: The Probate Registry is the part of HM Courts & Tribunals Service that deals with applications for probate and letters of administration, the legal documents that give someone authority to deal with a deceased person's money, property and possessions. It checks applications, issues grants, and can refer disputed cases on for a judge to decide.

Office of the Public Guardian: The Office of the Public Guardian is the government body that registers lasting powers of attorney and supervises deputies appointed by the Court of Protection to manage the affairs of someone who lacks the mental capacity to make decisions for themselves. It also investigates concerns raised about attorneys or deputies who may be misusing their position.

District Probate Registry: A District Probate Registry is one of several local offices of HM Courts & Tribunals Service across England and Wales that handle probate applications and hold in-person appointments, as distinct from the single Principal Registry in London. They allow executors and administrators to deal with a probate matter closer to home rather than only in the capital.

Non-contentious probate: Non-contentious probate is the normal, everyday process of applying for a grant of probate or letters of administration where nobody disputes who should deal with the estate or how it should be shared out. Most estates go through this straightforward route, checked and issued by the Probate Registry without needing a judge to resolve any disagreement.

Contentious probate: Contentious probate is the term for a probate matter that is disputed, for example when someone challenges whether a will is valid, argues over who should administer an estate, or claims they were unfairly left out of it. Unlike routine probate, these cases can involve court proceedings and are usually decided by a judge rather than settled administratively.

Inheritance (Provision for Family and Dependants) Act 1975: This Act allows a spouse, civil partner, child or financial dependant of someone who has died to apply to court for a share of the estate, if the will or the rules on intestacy did not leave them reasonable financial provision. It gives family members and dependants a way to challenge an outcome that leaves them without adequate support.

Certainty (National Will Register): Certainty, trading as the National Will Register, is a private will-registration and will-search service used across the UK. People can record where an original will is stored so it can be found after they die, and executors or solicitors can search the register to check whether a more recent will exists before assuming someone died without one.

§8

Bereavement & notification

Death certificate: A death certificate is the official record issued once a death has been registered, showing who died, when, where, and the cause of death. It formally confirms the death to other people and organisations. You typically need several certified copies to notify banks, pension providers and other organisations after someone dies.

Interim death certificate: An interim death certificate is a temporary certificate a coroner issues while an inquest or further investigation continues, so a death doesn't remain unconfirmed for months. It lets you deal with practical matters such as bank accounts, pensions and probate before the coroner's final findings are ready, though it isn't the same as the registrar's final death certificate.

Medical certificate of cause of death: The medical certificate of cause of death is the form a doctor completes stating the medical cause of death, used to register most deaths not referred to a coroner. A medical examiner independently reviews it to check the cause is accurate before the family can register the death. Without it, the registrar generally cannot complete registration or issue a certificate.

Tell Us Once: Tell Us Once is a free government service that lets you report a death to most central and local government organisations in one go, instead of contacting each separately. After registering the death, the registrar gives you a reference number to use the service online or by phone, updating records with tax, benefits, passport and driving licence authorities for you.

Registrar of Births, Deaths and Marriages: The registrar of births, deaths and marriages is the local official responsible for formally recording deaths, births and marriages in their district. When someone dies, it's usually registered at the register office covering the area where the death happened, so the registrar can record the details and issue the documents needed to arrange the funeral and notify other organisations.

Coroner: A coroner is an independent official, usually a lawyer or doctor, who investigates certain deaths reported to them, such as ones with an unknown cause, or that were sudden, violent or unexplained. The coroner tries to establish how, when and where the person died, which can include ordering a post-mortem examination and, if needed, holding an inquest.

Inquest: An inquest is a fact-finding hearing held by a coroner, usually in public, to establish how, when and where someone died. A coroner must hold one when the cause of death is still unknown, or the death may have been violent, unnatural, or happened in prison or police custody. It doesn't decide blame or bring criminal charges.

Post-mortem: A post-mortem, or post-mortem examination, is a medical examination of a body after death, carried out by a pathologist to help establish the cause of death. A coroner investigating a death may order one, and families cannot object, though if asked, the coroner must say when and where it will take place. Further tissue or fluid tests can follow.

Certified copy: A certified copy is a photocopy of a document, such as a death certificate or passport, that someone such as a solicitor, accountant or bank official has checked against the original and then signed, dated and marked with their details to confirm it's genuine. Banks, insurers and the probate registry often require one rather than a plain photocopy.

Next of kin: Next of kin usually means someone's closest living relative or nominated main contact, such as a spouse, partner or adult child. It isn't a formal legal title in England and Wales: being named next of kin doesn't automatically give someone authority to make decisions, access records or inherit, unless they separately hold a role such as executor or attorney.

Bereavement Support Payment: Bereavement Support Payment is a UK government benefit for people whose spouse or civil partner has died, provided certain National Insurance conditions are met. It's paid as an initial lump sum followed by further monthly payments, isn't means-tested, and is tax-free, so it can be claimed alongside other income or benefits, to help with costs after a partner's death.

Funeral director: A funeral director is a professional who arranges and carries out funerals on a family's behalf, including collecting and caring for the body, organising the coffin, hearse and venue, and coordinating with the crematorium, burial ground or officiant. Using one isn't a legal requirement in the UK, but most people do, since it eases the burden of arranging a funeral.

§9

Forms & documents

PA1P: PA1P is the form used to apply for probate when the person who died left a valid will. It is completed by the named executor, or a beneficiary if no executor can act, and sent to the probate registry with the will and supporting documents to obtain the grant of probate needed to administer the estate.

PA1A: PA1A is the form used to apply for probate when the person who died left no valid will. It is completed by the closest eligible relative under the intestacy rules, who applies to become the estate's administrator, and is sent to the probate registry with supporting documents to obtain letters of administration authorising them to deal with the estate.

PA14: PA14 is a medical certificate used in a probate application when the person who would normally apply cannot do so because they lack the mental capacity to manage their affairs. It is completed by a qualifying medical professional, such as a GP or psychiatrist, and provides the evidence needed for someone else to apply for the grant instead.

C4 (Corrective Account): A C4, or Corrective Account, is the form used to tell HMRC that the figures on an original Inheritance Tax account were wrong, for example because an asset's value was later revised or something was missed. Filing it corrects the estate's Inheritance Tax position so the right amount of tax has been reported and paid.

Statement of truth: A statement of truth is a signed declaration confirming that the facts given in a probate application are true, used in place of the older practice of swearing an oath in front of a solicitor or commissioner. It carries the same legal weight as a sworn oath, and making a false statement in it can lead to serious consequences.

Grant application fee: The grant application fee is the payment made to the probate registry when applying for a grant of probate or letters of administration. Whether it's payable depends on the value of the estate, with an exemption for smaller estates; it covers the cost of processing the application and is separate from any inheritance tax due.

Confirmation (Scotland): Confirmation is the Scottish legal process that gives an executor authority to deal with a deceased person's estate, equivalent to probate in England and Wales. Granted by the local sheriff court after an inventory of the estate is submitted, it allows the executor to access accounts, sell property, and distribute assets to the people entitled to inherit.

Certificate of confirmation: A certificate of confirmation is the official document issued by a Scottish sheriff court that proves an executor has the legal authority to deal with a deceased person's estate. Banks, insurers, and other institutions rely on it before releasing funds or property, and separate certificates can be requested for individual assets to speed up dealing with each one.

Probate fee: Probate fee is the everyday name for the charge payable to the probate registry when applying for a grant of representation. It typically applies once the estate's value passes a set exemption level, and separate smaller charges apply for extra sealed copies of the grant, which executors often need to send to several banks or institutions at once.

Continuation sheet: A continuation sheet is an official extra page attached to a form when there isn't enough space on the main document to fit all the required information, for example extra names, dates, or signatures. It must be cross-referenced to the original form, follow the same format, and be signed so it's treated as part of the same application.

§10

Money & assets

Joint tenancy: Joint tenancy is a way for two or more people to own property together, each with equal rights to the whole rather than a separate share. When one joint tenant dies, their interest passes automatically to the survivor(s) and cannot be left in a will. This matters because the property bypasses the deceased's estate entirely, going straight to the co-owner.

Tenancy in common: Tenants in common own a property in defined shares, equal or unequal, rather than jointly owning the whole. When one dies, their share does not pass automatically to the other owner — it becomes part of their estate and passes under their will or the intestacy rules, which is why co-owners choose this to leave their share elsewhere.

Estate (deceased's estate): A person's estate is everything they owned when they died — money, property, investments and personal belongings — minus what they owed, such as loans, credit cards and other debts. The executor or administrator must identify and value the whole estate before it can be distributed, and its value determines whether inheritance tax is due.

Net estate: Net estate is what remains of someone's estate once funeral, testamentary and administration expenses, debts and any tax due have been paid — the amount actually available to pass on. It's the technical term used when a family member or dependant claims reasonable financial provision from the estate, since any award is limited to this net figure.

Chattels: Chattels are a person's tangible, movable possessions — furniture, jewellery, cars, artwork, tools and household items — as distinct from property, money or investments. The legal term excludes anything used mainly for business, or held purely as an investment. Chattels matter in probate because they need to be identified, valued and either shared among family or sold during administration.

Digital assets: Digital assets are things that exist in electronic form — cryptocurrency, online accounts, cloud photos, email and social media, and other digital files. UK law confirms such things can count as personal property, capable of being passed on after death. In practice they're easily overlooked, since there's no physical trace, so estates need a list of accounts and access details.

Dormant account: A dormant account is a bank, building society or savings account left untouched for many years, whose provider has lost contact with the owner. Under the UK's Dormant Assets Scheme, unclaimed money can be transferred to fund social projects, but the owner, or their estate after death, can still reclaim it. Executors should check for these when tracing assets.

Death in service benefit: Death in service benefit is a payout, usually a tax-free lump sum worth a multiple of salary, from an employer's pension scheme or life assurance if an employee dies while still working for them. It's paid at the trustees' discretion to whoever was nominated, rather than forming part of the estate, which is why it's usually free of inheritance tax.

Nomination (pension): A nomination is a written instruction, sometimes called an expression of wish, telling a pension provider who you'd like to receive your pension savings if you die. It usually isn't legally binding — trustees have final discretion — but providers normally follow it. Keeping it up to date matters, since a stale one naming an ex-partner can misdirect the money.

Beneficial owner: A beneficial owner is the person who benefits from or controls an asset or trust, even if it's legally held or registered in someone else's name. For a trust, this typically includes the settlor, the trustees and the beneficiaries. The distinction matters because an asset can be legally owned by one person yet beneficially owned by another, affecting who inherits.

These definitions are informational, not legal advice, and describe England & Wales law and practice unless a term is stated as Scotland-specific. Always confirm against the linked source before acting.

Current figures & thresholds →How we keep figures current →Every UK probate form →

FAQAbout this glossary

Each definition was researched against a real GOV.UK or legislation.gov.uk page and checked on 30 Aug 2026. Where a term has one clear official source, it is linked directly under the definition. A small number of everyday terms — "next of kin" is the clearest example — have no single official definition; rather than invent or borrow one, the definition explains that itself.

Because a number frozen into a definition goes stale the moment it changes, and this site takes figure accuracy seriously enough to track every fee and threshold in a separate, dated register. This glossary explains what a term means; the current figures — inheritance tax thresholds, probate fees, LPA fees and more — live at the figures hub, checked and dated.

No. These are plain-English explanations of terms you're likely to meet while dealing with a will, an estate, a power of attorney or a bereavement — not advice on what to do in your own circumstances. Several terms here (deeds of variation, disclaimers, contentious probate) have real consequences if used wrongly, and are worth a solicitor's advice before you act.

Check the linked source first — it's the authority, not this page. If you still think an entry is wrong, or a term you needed isn't here, write to us and we'll look at it. This glossary will grow over time; it does not yet claim to cover every term used in UK probate and estate administration.