Expert local solicitors for Brighton and Hove and Shoreham-by-Sea

This guide is intended to help the family and anyone who is a personal representative (PR) of a person who has died.

At the end of this guide there is a glossary of some of the words and phrases used in it. If you are not sure what a word in bold means, please look in the glossary.

The guide covers the first steps you may need to take. It also outlines the main responsibilities and liabilities of PR’s and addresses issues that they face in a typical case.

We hope it will be helpful, but it is not an exhaustive guide and it is not a substitute for legal advice.

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First Steps

The priority is registration of the death and the arrangement of the funeral.

The death can be registered by a relative, a person present at the death, or anyone who is making the funeral arrangements. The funeral arrangements are often carried out by the family, but must be done by the PR’s if there is no family able or willing to organise it.

In some cases the deceased may have carried a donor card or left specific instructions regarding the use of their body or organs. Before registering the death the family member or PR’s should check the deceased’s Will to see if it contains specific instructions for the funeral. Sometimes separate funeral instructions are left with the Will.

In order to arrange the funeral the death must have been registered with the local Registrar of Birth Deaths and Marriages (and this must take place within 5 days of the death). The Registry Office may operate an appointment system, so we suggest you telephone them to check. The Registrar will ask for:

• the doctor’s certificate of death;
• the date and place of death;
• full name of the person who has died (and maiden name if the deceased was a married woman);
• his/her date and place of birth;
• the occupation of the person (and if the deceased was not working the occupation of their spouse or civil partner);
• the deceased’s usual address;
• if the deceased was married, the date of birth of their surviving spouse or civil partner;
• they will also ask whether the deceased was receiving a pension from public funds, and ideally you would return the deceased’s medical card to them;
• they will want to know whether the deceased is to be buried or cremated.

Death Certificates must be purchased from the Registrar. These may be required for the purpose of notifying banks or building societies, insurance companies, pension providers etc. The number of copies required will depend upon the deceased’s circumstances. It is usually best to obtain number of copies at the outset, as they are more expensive if they are ordered at a later date. The Registrar’s office will be able to tell you the cost over the telephone.

The Registrar will also issue:

a White Form for completion and return to the Department of Work and Pensions (DWP). An alternative way of notifying DWP is to use the ‘Tell us Once’ service. They will then notify all government agencies such as the pensions department of the death.

a Green Form (which needs to be passed to the Funeral Director and authorises disposal of the body). These are free.

The Funeral Director will only be able to organise matters once they are in possession of the Green Form. However, you may wish to make initial contact with them before visiting the Registrar to ascertain available dates for the funeral. Funeral Directors normally require payment on account of expenses when the funeral is arranged. However, they will usually agree to await payment of the balance of their fees until funds can be released from the deceased’s accounts. Banks and building societies will generally release funds on production of the original Funeral Director’s invoice, even before the Grant of Representation is available. It is unlikely that the bank or building society will be willing to release funds for any other purpose (except to pay any Inheritance Tax) until the Grant can be produced.

It is important that insurers are notified promptly of a death in order to ensure cover remains valid.

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What is a personal representative?

A personal representative (PR) is any person who deals with (administers) the estate of a person who has died. There may be one or more PR. An executor is a type of PR, one actually appointed in the Will. Any other PR is called an administrator.

Once a PR assumes responsibility for dealing with the estate following the death he can never retire. He should avoid taking any action in the estate until he is satisfied that he is willing to act. The task can be a thankless one, it can take a long time and it is unpaid (except in the case of a professional PR).

There is a distinction between acting as a PR and acting as a trustee, but the wording used in Wills may be confusing because the expressions are often used interchangeably. The same people may act as executors and trustees, but ‘wearing different hats’. Professional advice is often required to understand if there is a difference between the two roles in any given estate and the implications.

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What is a Grant of Probate? Is it always needed?

The executors will usually have to obtain a formal document from the High Court to confirm that they have the legal authority to collect in and deal with the assets of the deceased person. This document is known as the grant of probate. The process of obtaining the grant is commonly known as “proving the Will”.

There are a number of other terms used. For example grant of representation covers any form of grant authorising PR’s to deal with the estate of the deceased person, whether or not it is made to executors. The grant of letters of administration refers to a grant where there are no executors, for example if the deceased died intestate, and in these circumstances there is a strict order of entitlement to apply for the grant with the closest relatives having priority.

In a few cases a grant is not required to administer an estate. This is usually only the position in very small estates or where all property owned by the deceased is held jointly and by law it passes to the surviving joint owner e.g. a bank account in joint names.

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What other financial help is available?

Widows, widowers or surviving civil partners may be able to claim bereavement payments. Generally payments may be available where they or their deceased partner was under the state pension age at the date of death, but also sometimes where the deceased was over state pension age and not in receipt of the basic state pension. Widowed Parent’s Allowance may also be available to this group where child benefit was in payment prior to death or to sometimes to pregnant women.

Fitzhugh Gates does not provide advice on these benefits but more detailed guidance can be obtained from the government website www.gov.uk. Time limits apply so it is worth investigating promptly.

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How long does it take to administer an estate?

The majority of work involved in administering an estate often does not start until the grant is available. Obtaining the grant is only one step in administering an estate. It is important that everyone, including the beneficiaries, understand that the issue of the grant is not the end of the process rather a first step in the administration of the estate.

The majority of estates have reached the point of extracting a grant of representation within six months (often sooner) and the administration is usually finished within a year. However each case is different. Factors that may delay the administration, and therefore the distribution of funds, include:

• Difficulty in raising funds to pay Inheritance Tax.
• A slow housing market.
• Disputes - often between family members.
• The need to ensure there are no ‘hidden liabilities’ (see below).
• Existence of assets overseas.

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What responsibilities do I have as a personal representative?

All PR’s are responsible to a number of people/bodies. They may be categorised as follows:

• HM Revenue & Customs (previously known as Inland Revenue).
• High Court.
• Creditors.
• Beneficiaries.

Brief details about each are set out below.

Responsibilities to HM Revenue & Customs (HMRC)

Increased prosperity and high property values have contributed to a much greater number of estates suffering Inheritance Tax now than was the case when death duties were originally introduced.

There is usually no Inheritance Tax where everything is left to the surviving spouse or civil partner. There is also usually no Inheritance Tax on gifts to charity and other worthy causes e.g. museums. Otherwise Inheritance Tax is payable on the value of a person’s estate at a flat rate, currently 40%, on the value of assets above the nil-rate band (£325,000). Recently the Inheritance Tax rules have become more complicated as:

a reduced rate of 36% can apply where sufficient of the estate has been left to charity;

it is sometimes possible to claim an enhanced nil-rate band where a spouse or civil partner died first;

a new property nil-rate band introduced in 2017.

Some exemptions also apply to business assets. Applying the right rate of tax and claiming the maximum of available exemptions present pitfalls for the layman that can be avoided with the right professional advice.

One of the duties of PR’s is to collate details of the deceased’s estate and file an account declaring the size of it to HMRC. They can normally file a short-form account where the value of the estate is less than the value of the nil-rate band, provided that there are no other complicating factors in the estate. Where they are obliged to file a full account they must do so within twelve months of the end of the month of death. In practice, whichever account is required, it is often filed before the deadline either because Inheritance Tax may be due before then or because the application for a grant of representation can not be made until this has been done.

HMRC has become much more demanding of PR’s in recent years and shown a willingness to impose penalties on PR’s where the information returned on the Inheritance Tax form is not of a sufficiently high standard. PR’s are advised to obtain professional assistance in identifying the correct form to use, obtaining valuations and completing the form.

It is the responsibility of the PR’s to raise sufficient funds to pay the Inheritance Tax due at the time of filing the account. This has traditionally caused a “chicken and egg” problem because the PR’s have been unable to release cash, for example money held in the bank, until they have obtained the Grant of Probate. In turn, they have been unable to obtain Probate until the Inheritance Tax has been paid. The banks have now adopted a more helpful code of practice, but the PR’s may still be left having to borrow funds to bridge any shortfall. This can be daunting, especially if they have to borrow a large amount, because PR’s will be personally liable for making repayment, although they do have a right of recovery from the estate. It is usually possible to pay Inheritance Tax on property and some other assets by instalments.

In some estates, for example where the value of the deceased’s assets (such as an interest in a family business) may be difficult to assess it may take several months to agree the Inheritance Tax liability with HMRC.

High Court

The Court oversees the proper administration of estates. Often their only involvement will be to process the application for a grant. However PR’s make various promises to the Court to carry out their duties properly, and at any stage the Court may ask for evidence that this is being done. They may also intervene in the administration of an estate or order the PR’s to do something. They may require the PR’s to file an account of the administration of an estate and how it has been distributed. It is important that PR’s take steps to ensure that they are always in a position to honour their promises to the Court and respond promptly to any request or order made by the Court.

Creditors

It is common for the DWP to make a claim on the estate for overpaid means-tested state benefits such as Pension Credit. PR’s must satisfy themselves that the deceased was entitled to all such benefits or they must arrange repayment of any overpaid benefit if they are to avoid being held personally liable.

The estate can only be distributed to the beneficiaries when the PR’s are satisfied that they have paid all the debts. This includes any debts of the deceased of which they may not be aware. The only way to protect themselves from “unknown debts” is for the PR’s to advertise the death in accordance with rules laid down by statute. Failure to do this and to await responses leaves PR’s personally liable for the deceased’s debts. This process takes a minimum of two months and often PR’s do not wish to advertise until any property has been sold.

Where the debts of the estate exceed the assets it is very important that PR’s seek professional advice.

The PR’s must also be satisfied that there will not be any challenges to the Will from family or other people, such as dependants of the deceased. They may wish to wait for a period of at least six months from the date of the Grant of Representation before distributing so as to protect themselves against any late challenges. In exceptional circumstances, for example if the deceased has left little or nothing to their spouse and the spouse is severely ill, they may have to wait longer than this before satisfying themselves that they are in a position to distribute the estate.

The risk of PR’s getting something wrong through lack of knowledge or failure to follow correct procedure is a good reason to seek professional advice.

Beneficiaries

Once the Grant has issued it is the duty of the PR’s to collect in the assets, settle the liabilities of the estate and distribute the remainder in accordance with the terms of the Will. Understandably, beneficiaries often want to know the size of their inheritance as soon as possible and they will push for prompt payment. The PR’s must manage their expectations very carefully, as distribution to the beneficiaries is the final stage in the administration of the estate. It may be possible to make interim distributions to them but this can only be done where the PR’s are confident that they have reserved sufficient funds to meet all the obligations of the estate.

At the end of the administration the PR’s must produce a full account to the beneficiaries of the Residuary Estate showing the estate assets and liabilities, administration income and expenses and how the estate has been distributed.

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How can Fitzhugh Gates help with my responsibilities?

Acting as a PR brings with it exposure to new tasks that are often daunting and stressful, as well as the risk of personal financial liability. It can be a thankless task.

Fitzhugh Gates can offer PR’s expert assistance at a difficult time:

• Guidance: The PR’s retain the responsibility for the administration of the estate and remain in charge of how it is carried out. We work for the PR’s and the PR’s can set the scope of our role. In some cases PR’s may just require our guidance on individual aspects of the administration, but usually they will instruct us to run the entire administration of the estate on their behalf.
• Experience: We have in-depth experience of handling estates, with compassion and technical expertise. Many PR’s have never acted in that capacity before and they require the help that an experienced professional can bring to the table. We often pre-empt potential difficulties, that the lay PR’s may not have foreseen, whether they be within the family or with, say, HMRC.
• Inheritance Tax mitigation: It is often possible for us to save significant amounts of Inheritance tax, using a post-death deed to amend the way the estate is distributed, ensuring that ultimately the beneficiaries inherit more.
• Protection: The PR’s can shield behind our professional advice if things become difficult. As you would expect we also have professional indemnity cover.
• Reduced workload: Instructing Fitzhugh Gates removes the need for the PR’s to open and operate a bank account on behalf of the estate. We can prepare all the correspondence and paperwork on their behalf and they only need to sign and return the various forms sent to them.
• Compliance: At the end of the estate, we will ensure that a proper estate and administration account is prepared. The Court reserves the right to demand a full inventory of the estate and its administration, so this is an important document if everything is to be correct and wrapped up tidily.

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GLOSSARY OF TERMS

Administrator		A person who administers the estate of the deceased if there are no executors or no Will.
Beneficiaries		The people (or bodies, such as charities) who inherit from the deceased.
Codicil		A document signed and executed which amends or adds something to the Will.
Creditors		People (or bodies, such as companies) owed money by the deceased at the time of the death of the deceased.
Estate		The property (real estate, money, personal possessions etc) of the deceased.
Estate & administration account		A formal account showing the assets and liabilities of the deceased, income and administration expenses and the distribution of the estate to the beneficiaries.
Executor(s)		The person or persons specified to carry out the provisions of a Will.
Executrix		Female Executor.
Grant		Colloquial English used instead of Grant of Probate, Grant of Representation or Letters of Administration (see below).
Grant of Probate		Formal document from the High Court authorising the executors to deal with the assets of the deceased.
Grant of Representation		The authority of the Court to administer the estate of the deceased granted to named persons or sometimes a trust corporation such as a bank’s trust company.
Guardian		A person appointed to look after the interests of a child or person under mental disability.
Intestate		A person who dies without leaving a Will.
Legacy		A gift of personal property by Will.
Legatee		Person to whom a legacy is given.
Letters of Administration		Authority granted by a Probate Registry to someone interested in the estate of a person who has died without leaving a Will.
Nil-rate band		Threshold of assets above which Inheritance Tax is charged.
Order		A direction by the Court.
Personal Representative (PR)		A person who administers the estate of the deceased, also known as an executors if appointed by Will or an administrator if there is no executor named or no Will.
Probate		Legal recognition of the validity of the Will.
Residuary Estate		The remaining estate of the deceased not included in legacies or specific gifts in the Will and not taken for the payment of debts or expenses.
Trust		Property legally entrusted to a person with instructions to use it for another persons benefit.
Trustee		A person who holds and administers property in a trust (often following the terms of a Will) for another.
Testator		A person who makes a Will.
Testatrix		A female testator.
Will		A declaration of a person’s intentions to distribute his/her estate.

 

 

The loss of someone close to you can be difficult on many levels. It is even more so if you or another party contests a will or estate. Being on either side of a contested estate is complex and can be very disruptive to family ties.

Our specialist contentious and non-contentious team will quickly assess the merit in any contested probate claim and discuss with you, in straightforward terms, the alternative to litigation that can achieve a cost effective and speedy resolution.

Where settlement cannot be achieved, we will support you through the court process with professionalism, expertise and utmost sensitivity.

The benefits of using a regulated practitioner.

All of our team are happy to be contacted for a “no obligation” chat. We want you to feel comfortable with who you are instructing before you commit.

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Why you should choose to use a regulated practitioner like Fitzhugh Gates Solicitors

Our firm is regulated by the Solicitors Regulation Authority (SRA). There are many benefits of instructing a qualified and regulated practitioner. These include our adherence to core principles which require us to:

• uphold the rule of law and the proper administration of justice;
• act with integrity;
• not allow our independence to be compromised;
• act in the best interests of each client;
• provide a proper standard of service to our clients; 
• behave in a way that maintains the trust the public places in us and in the provision of legal services;
• comply with our legal and regulatory obligations and deal with our regulators and ombudsmen in an open, timely and co-operative manner;
• run our business or carry out our roles in the business effectively and in accordance with proper governance and sound financial and risk management principles;
• run our business or carry out our roles in the business in a way that encourages equality of opportunity and respect for diversity; and
• protect client money and assets.

Clients of SRA regulated organisations are also protected against negligence and dishonesty by firms and individuals through professional indemnity insurance and compensation arrangements.

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Our Private Client Services and Fees

Please note that all our services are subject to VAT at the current rate of 20%.

Probate and Estate administration

Our Probate services include:

1. Actions typically carried out before obtaining a grant 

• Verifying the fact of death and registering the death with the Registrar (where no family available to register the death).

• Arranging funeral where no family available/willing to make arrangements.

• Verifying the identity of clients.

• Advising on the meaning of the Will/the implications of the intestacy rules if the deceased died without a Will.

• Advising personal representatives on their duties and responsibilities.

• Arranging insurance (at cost) for deceased’s property and potentially other assets or liaising with deceased’s existing insurers to maintain cover.

• Contacting life and pension companies.

• Arranging payment of funeral invoice direct with deceased’s bank.

• Preparation of any renunciations of executorship or notices to co-executors.

• Arranging a Will and asset search (at cost) if requested by clients.

• Contacting asset holders and creditors.

• Collating information about assets and liabilities.

• Arranging valuations of assets for inheritance tax purposes.

• Advising on the appropriate inheritance tax account to be completed.

• Obtaining inheritance tax reference where required.

• Completing and submitting inheritance tax return to HMRC (due within 12 months after the end of the month of death).

• Completing claim forms for inheritance tax allowances including any transferable allowances.

• Paying some or all of the inheritance tax due (interest runs on inheritance tax from 6 months after the end of the month of death).

• Registering complex estates with HMRC online estates register.

• Liaising with DWP to ensure benefit and pension claims are settled.

• Liaising with council regarding council tax and dealing with utility companies.

• Preparation of oath and filing probate application. 

This stage is usually completed within 6 months of death often earlier.

Factors that may delay this stage include delay in receiving instructions following death, estates where there is a coroner's inquest, probate disputes, insolvent estates, estates containing assets that are difficult to value (such as private company shares which may require specialist valuation) or where there are difficulties in raising funds to pay inheritance tax.

2. Actions typically carried out after the grant issues

• Arranging notices to protect clients from deceased’s “unknown creditors”.

• Sending sealed copies of grant to asset holders.

• Providing client account facilities to remove need for executors to open a specific executor account to handle estate funds.

• Discharging liabilities.

• Finalising income and capital gains tax liabilities up to the date of death and any liabilities arising during the administration.

• Finalising inheritance tax affairs. 

• Verifying identity and solvency of beneficiaries prior to distribution.

• Advising on timing of distributions and making payments of specific legacies and arranging payment of interim distributions of residue (as appropriate)

• Preparation of estate accounts, obtaining client and beneficiary approval and final distribution of the estate. 

This stage is usually completed within a year of death or shortly afterwards.

Factors that may delay this stage include problems in selling assets (e.g. selling property in a slow market), difficulties in identifying beneficiaries, probate disputes, and finalising liabilities with HMRC (for example in complex estates or where there are overseas assets).

Our Guide for personal representatives and bereaved families provides more information about the process which you can read here 

3. Exclusions from standard probate service and fees

(Please ask us to prepare a bespoke quote if any of the points below apply).

• Estates with overseas assets.

• Insolvent estates.

• Estates with more than 10 beneficiaries.

• Estates with more than 10 assets.

• Estates with intangible assets e.g. goodwill, patents or copyrights.

• Estates including significant business or agricultural assets.

• Taxable estates i.e. subject to inheritance tax .

• Where a long form inheritance tax account must be delivered even if the estate is not taxable e.g. significant lifetime gifts were made or there is a claim to transfer part of the inheritance tax allowances of a predeceased spouse or civil partner.

• Contested estates.

• Locating beneficiaries or establishing a family tree.

• Conveyancing of property, whether sale or transfer to beneficiaries.

• Advice to beneficiaries in that capacity including options for varying their entitlement.

• Inspecting estate properties pending disposal.

4. Typical disbursements (payments to third parties) during administration

• Swearing of oath £5 per personal representative plus £2 for each will/codicil per personal representative.

• Probate Registry application fee - £300. Free where estate is below £5,000. The fee will be payable on application for a grant and will be payable by the client (court fees paid on behalf of the estate can be recovered from the estate - funds allowing - after the grant issues and funds have been released).

• Sealed copies of the probate - £1.50p per copy. At least one per asset is recommended and typically a minimum of 10 copies are obtained at a cost of £15.00.

• Statutory adverts in The London Gazette and a local newspaper for creditors, designed to protect the personal representative against unexpected claims - typically around £300 to £325 inclusive of VAT.

• Financial Asset Search including a Will search – around £195 plus VAT. 

• Electronic transfer of funds - Our bank charges us £9 for an urgent electronic transfer of funds to another bank account, or £17.50 for an international transfer. In addition, we charge £20 plus VAT at 20% for electronic transfer of funds (TT), for an international transfer and for a faster payment (FP) to clients or third parties. 

• Land Registry copy documents – typically £3 per property (£6 where a plan is required) plus VAT.

• Bankruptcy pre-distribution searches – typically £2 plus VAT per beneficiary. These may need to be repeated where beneficiaries receive interim payments of their entitlement.
  ID/AML checks on beneficiaries - £6.00 plus VAT (disbursement) plus £25.00 plus VAT, our charge of doing the check.

• Where an estate is subject to inheritance tax this can impact significantly on the estate available for distribution to the beneficiaries. The attached link to HMRC provides various calculators that can help you to establish what liability to tax may apply but they are no substitute for professional advice because this is a very complex area. https://www.gov.uk/guidance/hmrc-tools-and-calculators

5. Typical Fitzhugh Gates fees for standard probate service

These fees apply to new instructions received from May 2023. Existing matters will be charged in accordance with details of fees and our terms and conditions already supplied.

Our standard probate service fee for qualifying estates to include the actions set out under 1 & 2 above is £5,750 plus VAT at 20% (£1,150 and disbursements).
A qualifying estate means a straightforward, solvent one with fewer than 10 UK only assets and 10 or fewer beneficiaries that does not require the preparation of a long form inheritance tax account or lengthy correspondence, research or investigation. Any work which falls outside the scope of that described above or that involves investigation or additional time and correspondence that was not anticipated from our initial instructions and is not what we would reasonably consider to be routine and straightforward will be charged separately at our hourly charging rates set out below. If any such additional work is required, we will provide a separate cost estimate for approval.

Our conveyancing department will be happy to quote separately for dealing with residential property contained within an estate - you can review our typical fees for residential sales here.

VAT at the prevailing rate is added where required by law.

6. Typical Fitzhugh Gates fees where an estate does not qualify for our standard probate service 

See 3 above for factors that will exclude our standard probate service fee. We will provide a bespoke quote for such estates (which we refer to in these notes as complex estates) and in some circumstances we may be able still to fix a fee with you at the outset.

These fees apply to new instructions received from 1 December 2018. Existing matters will be charged in accordance with details of fees and our terms and conditions already supplied.

We hope you will understand that when quoting via our website in complex estates it is not always possible to be precise, because first we need to know the detail of what is involved. Accordingly the likely number of hours required to complete the task is unknown and the fee examples below can only be indicative. 

Our indicative fees set out below use a range and are based on percentages of the value of the estate. We hope they will provide potential clients with a greater understanding at the outset of what our overall fees might be in any given estate. Fees in complex estates may be up to 3% of the value estate, and usually somewhere between 1.5% to 3%.

The above charges are based on our current hourly rates which are set out below. Additional work that does not fall within those ranges or charges will be charged by reference to time spent.

INDICATIVE PROBATE FEES from 01.2024
Value of complex estate (gross)	Indicative fee range	Typical fee
Up to £300,000	£4,500 to £9,000 plus VAT	£5,000 plus VAT
Up to £400,000	£6,000 to £12,000 plus VAT	£7,500 plus VAT
Up to £500,000	£7,500 to £15,000 plus VAT	£8,500 plus VAT
Up to £600,000	£9,000 to £18,000 plus VAT	£10,000 plus VAT
Up to £700,000	£10,500 to £21,000 plus VAT	£11,500 plus VAT
Up to £800,000	£12,000 to £24,000 plus VAT	£13,000 plus VAT
Up to £900,000	£13,500 to £27,000 plus VAT	£15,000plus VAT
Up to £1,000,000	£15,000 to £30,000 plus VAT	£17,500 plus VAT
Above £1,000,000	£15,000 to £30,000 plus VAT	£20,000 plus VAT

Note in larger estates, although often more complex, fees expressed as a percentage of the gross estate tend to be lower. In larger estates we would be happy to discuss a cap on fees with you.

Factors that influence where within the fee range any given estate may fall and the application of a discretionary value element include:

• The number of beneficiaries (higher numbers usually mean higher fees).

• The number of assets (higher numbers usually mean higher fees).

• The nature of assets (shares and bonds tend to require more investment of time than cash assets).

Excluded from the fees above are the following (separate fee estimates can be provided):

• Contested proceedings relating to an estate.

• Locating beneficiaries or establishing a family tree.

• Conveyancing of property, whether sale or transfer to beneficiaries.

• Advice to beneficiaries in that capacity including options for varying their entitlement.

• Inspecting estate properties pending disposal.

Our actual fee quote in your matter will draw on our past experiences of acting in a wide range of similar complex estates to arrive at the likely time involved in handling your matter. In addition to the hourly cost of time a discretionary value element may apply in some complex estates. The discretionary value element will not exceed 1% of the gross estate (less residence) and 0.5% of the value of the residence. 

Current Hourly Rates
Person	Hourly rate
Dominique Arnold	£235 plus VAT (£282)
Jessica Calder	£260 plus VAT (£312)
Lucy Tammar	£260 plus VAT (£312)
Rachel Wilkie	£200 plus VAT (£240)
Yazmyn Corteggio	£235 plus VAT (£282)
Senior Paralegal/Legal Executives/Solicitors	£260 plus VAT (£312)

These rates are reviewed and updated annually. Clients with matters in progress will be notified of any changes before they take effect.

Richard Wallace Lower has overall supervisory responsibility for the department and supervises Jessica Calder and Lucy Tammar. Lucy Tammar, a solicitor who qualified in 2022, supervises Dominique Arnold and Yazmyn Corteggio. Jessica Calder supervises Rachel Wilkie and Yazmyn Corteggio. Please see the ‘Meet the Team’ page for more information.

Our aim is to ensure that our fees are fair and reasonable and to balance the legitimate expectations of those inheriting from each estate with our commercial return so that we can continue to provide a viable quality service. Our fees have regard to all the circumstances of each case but in particular to:-

• the complexity of the matter and the difficulty or novelty of the questions raised;

• the skill, labour, specialised knowledge and responsibility involved;

• the time spent on the matter;

• the number and importance of the documents prepared or reviewed;

• the amount or value of any money assets or property involved;

• whether any land involved is registered land;

• the importance of the matter to the client; and 

• any agreed fee range.

7. Standard wills drafting service, lasting powers of attorney (LPAs) and our fees

Where we are instructed to prepare a Will within our standard fee we aim to:

• obtain details of your assets.

• your instructions for the Will.

• draft your Will in accordance with your wishes.

• arrange for legal execution of the Will.

• store your Will (if required) subject to our terms of business.

• provide you with a copy of your Will .

We will advise you as far as possible as to the potential inheritance tax consequences of the provisions of your Will but we will not advise you on the most tax effective method of drafting your Will or give you advice on lifetime tax planning as part of our standard Will drafting service. We will provide such advice for an additional fee.

• We adhere to the STEP Code for Will preparation in England & Wales. https://www.step.org/code-for-will-preparation-public

8. Typical disbursements (payments to third parties) & supplemental charges during will preparation, preparation of LPAs

• If you are a joint owner of property and require severance of a joint tenancy our costs will be £100 plus VAT per severance (to include registration at the Land Registry where the estate is already registered).

• We charge a fee of £50 plus VAT if we write with your consent to a doctor to request an assessment of your capacity to make a Will or Codicil or LPA. This fee is in addition to any fees charged by the doctor.

• The Office of Public Guardian (OPG) currently charges a registration fee of £82 per LPA (we advise if any remission or exemption from the fee may apply).

• Second and additional certified copies of LPAs are charged at £10 plus VAT.

9. Standard will & LPA fees

• Fees will ordinarily not exceed £300 plus VAT for a single Will or £450 plus VAT for mirror Wills. 

• Our charges may be higher if the time spent or complexities require it in which case we will advise you accordingly.

• Fees for the preparation of standard Codicils start at £185 plus VAT. 

• Standard tax planning wills will be charged at the rate of £700 to £1,750 plus VAT.

• Fees for an LPA will ordinarily not exceed £500 to include the provision of a certificate within the LPA (where requested), application to the OPG to register an LPA and provision of one certified copy LPA to client following registration.

• Where your matter does not complete our fees will be charged on the basis of time spent but this will not exceed any standard fee unless we have informed you the standard fee will not apply.

10. Standard fees 

Standard FEES applicable to multiple services from MAY 2023
Service	Standard fee	Discount on individual fees
Single will	£300 plus VAT	N/A
Single LPA (either)	£500 plus VAT	N/A
Single will and one LPA	£750 plus VAT	£125
Single will and two LPA's	£950 plus VAT	£325
Two LPA's	£800 plus VAT	£200
Mirror wills	£450 plus VAT	£155
Mirror wills and one LPA each	£1,100 plus VAT	£450
Four LPA's	£1,500 plus VAT	£500
Mirror wills and four LPA's	£1,750 plus VAT	£800

Where your matter does not complete our fees will be charged on the basis of time spent but this will not exceed any standard fee unless we have informed you the standard fee will not apply.

A hard copy of this information is available on request via our reception.

Professional and accurate management of an estate following death is essential. The duties of an executor during probate can be onerous even if there is a will in place, and may carry liabilities that must be discharged in accordance with the law.

It is often the case that the will made by the deceased names a family member or members as executor, which can be a daunting prospect when they are at the same time grieving. Our probate clients will experience our firm's trusted and respected service during this difficult time - we understand what you may be going through.

We can act on behalf of the executors or administrators of an estate, or can provide the executorship on behalf of the deceased.

Our service encompasses all aspects of probate and the management of the estate, including; HM Revenue & Customs compliance, sale or transfer of assets, settlement of liabilities, deeds of variation and the estate accounts.

Private Client Services encompasses a wide range of important legal circumstances that are often closely linked with one another and benefit from being considered as a whole.

Nothing is certain but death and taxes is an ancient proverb that still rings true, and unless you make provisions with a properly executed will you may find your estate benefits the tax man rather than those that you love.

We cannot emphasise enough that wills, probate and inheritance are not subjects that should be left until later in life, but whether or not you have, then now is the time to contact us.

Proper management of one's private affairs is important from an early age and Fitzhugh Gates are here to listen to your wishes and ensure your affairs are settled in the way that you want.

Power of attorney is a document authorising someone else to act on your behalf. The usual type is a lasting power of attorney designed to remain valid even upon one's incapacity.

You may consider this legal instrument to ensure that in the event of your incapacity through illness, frailty or otherwise that your interests are protected by your attorney or attorneys.

It also means that you may select in advance who acts on your behalf rather than having this choice imposed by a court of law.

When creating a lasting power of attorney, it gives you the flexibility and control to determine what limits or conditions you place on your attorney's power, so that you have peace of mind in knowing your affairs are being conducted as you would wish.

There are two types of lasting power of attorney. The most common and widely known type is a Property and Affairs LPA. In certain circumstances you may also wish to consider having a Health & Care LPA so that your attorney or attorneys can make medical and lifestyle decisions on your behalf should you be unable to make those decisions for yourself.