Applying for a Grant of Probate or Letters of Administration as a layman without a solicitor need not be a complicated business however the probate forms and inheritance tax forms do sometimes appear to be daunting. Application is made for a Grant of Probate using probate form PAI where there is a will with named executors. Application is made for a grant of Letters of Administration also using probate form PAI where there is no will or where there is a will with no executor being named. The basic procedure is to complete the application for the grant (probate form PA1) and complete the forms necessary to satisfy the tax authorities. The inheritance tax forms will require a valuation to be carried out on all of the assets of the deceased and an assessment of all of the liabilities of the deceased to reach a net figure for the taxable value of the estate. If it becomes apparent that there is no tax to pay because the value of the estate is below current taxable limits then HM Customs & Revenue has no further interest and the matter proceeds without their further involvement. If there is tax to be paid then the probate information contained in the notes and guidance available from HM Customs & Revenue will explain how and when the tax is to be paid. The application which is lodged at a Probate Registry together with the relevant fee will usually result in a Grant of Probate or Letters of Administration being issued however in both cases where there is no solicitor involved it will be necessary for the proposed executor/administrator to attend for interview with one of the court officers. The purpose of this interview is to confirm the details and to deal with any queries. The interview is informal and can be held at either a Probate Registry or at one of the smaller local offices. Thereafter the grant is issued giving full authority to the applicant to deal with the estate either in accordance with the terms of the will or where there is no will by following the intestacy rules.