Estate Administration During the Coronavirus Pandemic

At VWV, our specialist solicitors are keeping abreast of developments to ensure that the process is as smooth as possible through such unprecedented times.

A Valid Will

The first thing to do is to check whether there is a valid Will. In England and Wales, it is currently necessary for a Will to be signed by the testator in the presence of two witnesses, who must both be present at the same time. An electronic signature is not sufficient. Due to the difficulties that this is causing during lockdown, the Law Society is considering whether it should allow Wills to be witnessed remotely (for example via video link), or whether to adopt measures used in other countries, such as the 'holographic' Wills that can be made in other jurisdictions. This is where a Will can be handwritten by the testator and does not require a witness.

Death Certificates

Another early hurdle in estate administration is obtaining a death certificate. When an individual has died from coronavirus, their medical notes are now being quarantined for 14 days after the death to ensure that the paper does not transmit infection. This will delay the obtaining of a death certificate. Also, with most council staff working from home, you may not immediately be able to get an official death certificate, due to a lack of printing capacity. You may receive the certificate as a PDF email attachment. The death certificate is required when writing to the local authority, banks and other financial institutions to inform them of the death. At the present time it is likely that a death certificate printed at home, or an emailed copy, will be acceptable, at least as an interim measure.

Grant of Probate

To make the application for the grant of probate, it is necessary to complete an inheritance tax return for HMRC. This will either be the form IHT400 or the IHT205, depending on the size and complexity of the individual's estate. To complete these forms it is necessary to obtain a comprehensive picture of the individual's assets, with date of death valuations. Before the coronavirus crisis, it was usual to write to banks and investment firms by post, enclosing a copy of the death certificate. Whilst some institutions are accepting applications by email, many are not, and given that staff in most offices are working remotely this can also cause delays.

The probate registry has announced that it is relaxing its guidelines, so that when completing forms for probate applications, the executors will not all need to sign the same copy of a form and separate copies will be acceptable. If sworn affidavits are required, the rules are being relaxed so that statements of truth (which do not need to be witnessed) can be used instead.

It is likely that the pandemic will lead to lasting changes in the way that personal legal affairs are dealt with, which will hopefully streamline the process and make it easier for the recently bereaved.

For specialised advice on estate management during the coronavirus pandemic, please contact Angharad Lynn in our Private Client team on 07500 042044, or complete the form below.