The Probate Process
An InformationGuide for persons acting without a solicitor
High Court
MANAGING THE ADMINISTRATION OF AN ESTATE CARRIES LEGAL RESPONSIBILITIES.
BEFORE PROCEEDING WITH A PERSONAL APPLICATION FOR PROBATE IT IS ESSENTIAL TO READ THE FOLLOWING INFORMATION TO ENABLE YOU MAKE A CONSIDERED DECISION AS TO WHETHER OR NOT IT IS APPROPRIATE TO PROCEED ON A PERSONAL BASIS.
PLEASE NOTE THAT SOME CASES WILL REQUIRE A SOLICITOR TO MAKE THE APPLICATION.
INTRODUCTION
When a person dies leaving property, money and/or other possessions (i.e. an estate), certain legal obligations have to be observed before the next of kin or other persons may have access to same. The overall process is referred to as the administration of a deceased person’s estate.
Administration of an estatemay be divided into three phases:
(i)Ascertaining the assets of the deceased person (this may involve examination of legal documents to determine title/ownership to property)
(ii)Obtaining Grant of Representation from Probate Office/District Probate Registry (i.e. the Probate Process)
(iii)Payment of Debts; Settling mandatory Taxation obligations; Distribution of estate which may involve legal interpretation of deceased person’s will and interpretation of rules of distribution as contained in the Succession Act 1965; Transfer of ownership of property.
Administration of an estate may also involve litigation.
HOW DO I ADMINISTER AN ESTATE?
In most cases, a Solicitor is instructed by the executor/next of kin of the deceased person to administer the estate. The Solicitor will give the necessary Succession Law and Taxation advice to deal with all phases of the administration process and will also complete all necessary documentation for both the Probate Office and the Revenue Commissioners. Where issues arise in the administration, the Solicitor will also advise on the legal procedures necessary to move forward with the administration.
In some cases, it is possible for the next of kin decide to proceed on a personal basis with the administration of an estate. If you wish to proceed as a personal applicant, it is extremely important that you note the following:
- Unlike a Solicitor, the Probate Office does not provide legal advice.
- The Probate Office has no function in so far as phases (i) and (iii) above of the administration of an estate are concerned.
- By choosing to proceed on a personal basis with this legal process, you are proceeding without the benefit of legal advice and the responsibility for ensuring that you are familiar with your legal responsibilities regarding all aspects of these phases rests with you as Personal Applicant. Consequently, before proceeding with the administration of an estate on a personal basis, you must be confident of your ability to research and undertake the legal responsibilities associated with same. Failure to comply with your legal obligations may result in you being open to penalties and/or legal proceedings.
- The Probate Office will assist you in dealing with the Probate Process phase of the administration. However, you will have sole responsibility for the production and completion of the legal documentation involved in this phase of the administration. Where legal issues arise during this phase, you will be required to consult a Solicitor.
- The Probate Office cannot accept an application prepared on your behalf by any Agent. As Probate is a legal process, the only Agent legally entitled to act on your behalf is a Solicitor.
- All persons applying on a personal basis must attend in person in the Probate Office.
- Applicant(s) must be eighteen years of age or over
ARE THERE CIRCUMSTANCES WHERE THE PROBATE OFFICE’S PERSONAL APPLICANT PROCEDURE CANNOT BE USED?
In the following circumstances you must instruct a Solicitor:
(i)Where the person entitled to apply for a Grant of Representation is a Ward of the Court or a person of unsound mind
(ii)Where the person entitled to apply is a minor ( a person under the age of 18 years)
(iii)Where there are issues concerning the validity of a will
(iv)Where there are issues among the next of kin regarding the estate
(v)Where the original will has been lost
(vi)Where a beneficiary (other than the spouse of the deceased) of 20,000 Euro or over of an estate is non resident in this jurisdiction and the potential applicant for the Grant is also non resident
(vii)Where the deceased dies without making a will (intestate) and was domiciled outside of the Republic of Ireland and leaves assets within this jurisdiction and no Grant of Representation has been extracted in the place of domicile*
(viii)Where the deceased dies domiciled outside of the Republic of Ireland, leaving a will in a foreign language
(ix)Where the deceased dies domiciled outside of the Republic of Ireland leaving a will which has not been proved in the law of domicile and a person other than the executor intends to apply for a Grant within this jurisdiction
(x)Any other circumstances, which, in the opinion of the Probate Officer, require the assistance of a Solicitor. The decision of the Probate Officer in this regard is final.
* Domicile is the legal word used to describe the place in which the deceased person had their permanent home.
THE PROBATE PROCESS
The Probate Office is part of the High Court. Its main function is to give authority to the correct person at law to deal with a deceased person’s estate. The authority is granted in the form of a document called a Grant of Representation and the procedure involved in obtaining this Grant is known as the Probate Process.
The three most common types of Grant are
- Grant of Probate. Where a person dies leaving a valid Will and appointing an Executor, a Grant of Probate issues to the Executor. The person’s assets are dealt with by the Executor according to the terms of the will. The deceased is said to have died testate.
- Grant of Letters of Administration. Where a person dies without having made a valid Will, they are said to have died intestate. A Grant of Letters of Administration issues to the person or persons who were their nearest next of kin at the date of death. Next of kin is determined by the Succession Act 1965.
- Grant of Letters of Administration with Will Annexed. When a person dies leaving a valid will and a person other than the Executor applies, a Grant of Letters of Administration with Will Annexed issues to the person entitled by law.
When the Grant issues to the applicant, he/she is called the Legal Personal Representative of the deceased person.
IS A GRANT ALWAYS NEEDED?
(i)Where a person dies leaving no assets it is generally not necessary to apply for a Grant. However, where legal issues arise, it may become necessary to apply. In this situation, you need to take legal advice.
(ii)Where a person dies leaving a house and/or land in joint names, the house and/or land automatically passes to the surviving joint owner without the need for a Grant. However a person may hold a share in a property as a tenant in common and in this case a Grant will be required to administer the deceased’s share of the property.
(iii)When a person dies leaving money in a financial institution in joint names a Grant may be necessary as the monies may not pass automatically to the surviving joint holder. It depends on the type of account and the reason for the creation of the joint account.
(iv)When a person dies leaving a house and/or land in his/her sole name, it will be necessary to apply for Probate in order to sell or transfer the property to another person.
(v)Where a person dies leaving money in a financial institution in his/her sole name (this includes stocks, shares, proceeds of insurance policies and death gratuities), it may be necessary to apply for a Grant of Representation. The next of kin or the executor should first contact the institution in question to see if a Grant of Representation is a requirement. This is a matter for the institution where the funds are held.
(vi)Where a person dies domiciled outside the Republic of Ireland leaving assets in this jurisdiction, an Irish Grant of Representation is necessary to deal with these assets even if a Grant has issued in another country. As already indicated above it is not always possible to proceed on a personal basis in these cases. You may need to instruct a Solicitor within this jurisdiction.
WHO MAY APPLY FOR A GRANT OF PROBATE?
- If the deceased made a valid Will and appointed an Executor – the Executor.
- If the Executor is unable or unwilling to act, or if the deceased did not appoint an Executor – The Rules of the Superior Courts 1986 set out who is next entitled to a Grant.
- If the deceased did not make a valid Will – one or more of the immediate next of kin surviving at the date of death of the deceased are the person/persons entitled to extract the Grant. This person is called the Administrator. See order of entitlement in form PA 2. Any one of the entitled persons may apply but where more than one wishes to apply for the Grant , a maximum number of three may apply jointly. All applicants will have to attend at the appointment.
HOW DO I MAKE A PERSONAL APPLICATION FOR A GRANT OF REPRESENTATION?
Stage 1
If a deceased person was resident within the area of a District Probate Registry (see Form PA5 which is also available on
you may either apply to the Probate Office in Dublinor the District Probate Registry for a Grant. If you wish to apply to the District Probate Registry you must contact the Registry in question to ascertain its requirements.
When applying to the Probate Office, Dublin you must complete the following forms. They are also available on the Probate Section of or where applicable
- Application Form (PA2)
Please use Guidance Leaflet PA3 to assist you in the completion of this Form.
- TWO Inland Revenue Affidavits (CA24)
Please note that both of these Affidavits may be completed manually or if preferred a computer fillable form is available on
Responsibility for the completion of these documents rests with you as personal applicant and you may have to obtain legal and tax advice regarding some of the questions raised in these affidavits. Please note that the Probate Office is unable to give you such advice and in the circumstances will be unable to assist you with the completion of this form.
Prior to completion of these sworn documents, you are strongly advised to read Revenue Guidance Booklet CA25 which is also available on This Booklet is not available in hard copy.
Please note that only property of the deceased (both real and personal) which was held in his/her sole name should be indicated in Part 4 of the Inland Revenue Affidavit. All property held in Joint Names should be indicated at Part 6 of the Affidavit and should only be indicated again in Part 4 of the Affidavit if the intention of the deceased was that this joint property was to return to the estate in question on his/her death to be distributed on either an intestacy basis or in accordance with his/her will. Please obtain legal advice if you are uncertain regarding this issue.
When completed you must have both Inland Revenue Affidavits sworn or affirmed before a Practising Solicitor/Commissioner for Oaths. Please note that it is not acceptable to have the Inland Revenue Affidavit sworn before a Peace Commissioner.
3. Form of Understanding
Stage 2
- Return all of above completed documentation to: The Probate Office, Courts Service, Phoenix House, Smithfield, Dublin 7together with
- Death Certificate (or a Coroners Interim Certificate of death if no Death Certificate has yet issued)
- A photocopy of the original will and codicil(s) (if any) - do not attach anything to the original will/codicil or remove any staples, pins, fasteners or binding when copying. Please note that you must retain the original will in your own custody until the date of appointment with the Probate Office/District Registry
- Where a person has died domiciled outside Republic of Ireland a Sealed and Certified copy of Grant of Representation which has issued from the appropriate Probate Office in the country of domicile.
Stage 3
On receipt of the completed documentation, a Probate Official will examine same and if there are further requirements,he/she will contact you. You may be required to sign additional documents or contact other people e.g. a witness to the will or a medical practitioner to obtain further affidavits. Please note that the responsibility will rest with you to contact these persons, should the need arise. The Probate Office does not enter into correspondence on your behalf with third parties.
If at any time during the examination of your documentation (or your subsequent interview with a Probate Personal Applicant Official) it becomes apparent to the Probate Office that you need to instruct a Solicitor to deal with the Probate Process you will be advised of same. The Probate Officer’s decision is final in this regard.
If the Probate Office is satisfied that it may proceed with your application, an acknowledgement of the completed application will be sent to you. In due course and when all requirements have been met to the satisfaction of the Probate Officer you will be given an appointment with an official in this office.
PREPARING FOR YOUR APPOINTMENT
To ensure that your appointment runs smoothly and that you will not encounter a delay by having to visit the Probate Office on a second occasion please note that it is essential that you bring the following (where applicable)to your interview:
- Proof of identification which includes a photograph e.g. a drivers licence or passport
- The original will and codicil (if any) and three copies of each.
- Official vouching documents from various financial institutions etc which confirm the balance of assets held solely or jointly by the deceased at date of death e.g. (bank statements/post office accounts/amount payable on insurance policies/prize bonds/share certificate and value of stocks shares or any other assets declared by you)
- Official vouching documents (e.g. outstanding mortgage/loans, funeral expenses including headstone catering memorial cards and household bills payable at date of death) which confirm the balances of debts in the sole name of the deceased and as indicated on your Revenue Affidavit.
- Title Deeds/copies or Copy of Land Registry Folio confirming ownership of any property included on your Revenue Affidavit.
- A valuation from an Auctioneer/Estate Agent as to the value of the property at the date of deathexcept when property is currently held as joint tenants. An affidavit will be required if the property is in excess of one acre or more.
- In all applications where the executor is not an applicant a current market valuation of the property from an Auctioneer/Estate Agent must also be furnished
- Where there are assets outside the jurisdiction, details of same and valuations of same (euro value at date of death) must be produced to the Probate Office.
PLEASE NOTE THAT PERSONS PRESENTING FOR APPOINTMENT WITHOUT THE RELEVANT DOCUMENTS WILL BE UNABLE TO PROCEED WITH THEIR APPOINTMENT ON THE SCHEDULED DAY.
ATTENDING AT YOUR APPOINTMENT
Your appointment will be held with a Probate Official in private. You will not have to appear in a Courtroom.
At the appointment, the Probate Official will:
(i) examine all the documentation in question
(ii) examine the vouching documentation
(iii) make relevant inquiries regarding any aspect of the process which requires clarification
When he/she is satisfied, the documentation in question (other than the Inland Revenue Affidavit) will be sworn or affirmed by you before the Probate Official in question. Please note that we will be unable to offer you legal advice. On occasions, queries arise during the course of the appointment and in these circumstances it may be necessary to schedule a further appointment for another day. On occasions, it also becomes evident at the appointment that this is a case which should be dealt with by a Solicitor. Where this arises, you will be requested to withdraw your personal application and to instruct a Solicitor in the administration of the estate.
A fee will be payable in respect of each application and a further fee is payable if any extra copies of the Grant/Will or other documents are required. These may be ordered by you on your application form PA2. Fees are calculated on the net estate of the deceased and details of same are laid down in the current Supreme and High Court Fees Order which are set out on the attached sheet PA4 and on our website Fees are payable by cash, cheque, bank draft or credit card. Where fees are paid by cheque or bank draft they must be made payable to ‘Chief Clerk DMD’ at the Stamps Office, Aras Ui Dhálaigh, Inns Quay, Dublin 7 (beside Four Courts). You will be informed of the amount of fees payable at your appointment
On completion of your appointment, the Probate Official will prepare a Draft Grant.
The documentation plus draft Grant is referred to the Probate Officer for final review. If a query is raised at this review, you will be notified as soon as possible.