334 Index
overseas (continued)
registering of death 8
overseas property 143–7
chargeability to IHT 143
and domicile 143, 144–5
and double taxation relief 146–7,
172–3
location of assets 145
valuation of 145–6
overseas trusts 272–3
PA1 (probate application form) 62,
63, 64, 70, 71–4
parents of the deceased
and intestacy 37
payment of IHT see inheritance tax:
payment of
payment protection insurance 48
pecuniary legacies 215, 217
Pension Service, The 45
pensions 19, 45
and trusts 279
valuing for inheritance
purposes 139
Perpetuities and Accumulations Act
(2009) 280
personal allowances 90
personal possessions
valuing for IHT purposes 44, 132
personal representatives 13
denition 58
see also executors/administrators
political parties, gifts to 243
post-mortem 4, 7, 8, 9
potentially exempt transfers
(PETs) 150, 150, 151, 162,
245–7, 246
pre-owned asset transfer
rules 159–60
premium bonds
valuing for IHT purposes 137
Principal Probate Registry
(London) 28, 56, 61
Principal Registry of the Family
Division (PRFD) 260
probate application 3–80
applying for grant of
representation 59–80
duties of executors/
administrators 21–5
intestacy 35–42
matters to address when someone
has died 13–19
obtaining details of assets and
liabilities 43–53
process of being granted 55–8
registering a death 3–11
validity of the will 27–33
Probate Registry 23, 60–1, 63
interview with 62–3, 64
types of 61
probate solicitors 25
probate sub-registries 61
property see land and property
protective trusts 272
quick succession relief (QSR) 171–2,
171
R185 (statement of income from
estates) 98, 100–1, 281, 294–5
reference number, IHT 199, 200–2,
201, 203
register ofce
registering death with a 4, 6–7
registering a death see death,
registering of
reliefs
agricultural property 158, 170
business property 156, 158, 169–70,
177–8, 252–3
on gifts 158

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