The procedure by which access is gained to the deceased’s assets is often referred to as ‘obtaining probate’. An executor’s authority to deal with the deceased’s affairs (which derives from the Will) is evidenced by the grant of probate. Where there is no Will, the administrator derives their authority from the grant of letters of administration. The umbrella term for these grants is a ‘grant of representation’.

Remember that certain activities, such as the ‘preparing any probate papers for the purposes of the law of England and Wales or in relation to any proceedings in England and Wales’ are reserved legal activities. This means that authorisation is required to undertake work related to the application of the grant of representation. Historically, only solicitors were authorised to do this. However, other professionals can now become authorised by their regulatory bodies, including accountants through the ICAEW.