How to use Probate Reserved Power to complete process

BrainzUK

I am trying to help a good friend through a bit of a mess following the death of his brother.
Basically, my friend and his brother (now deceased) were the only two children of their Mum and Dad. The father died back in 2004 and mother died in 2010.
The brother never got around to sorting the estate of the Father, and just continued to live in the family home without applying for probate. He DID obtain probate for their mother, but never actually finalised dealing with her estate.
The probate for the Mother does shows “Power reserved to another executor” referring to my friend, but not actually naming him on the certificate.

My question (for the moment) is what does he need to do in order to take up the “reserved power” for the probate so that he can continue and correctly finalise the estate of his Mum?
Any help will be appreciated!

xylophone

Basically, my friend and his brother (now deceased) were the only two siblings of their Mum and Dad.

Offspring - they weren't their parents' brothers!

The probate for the Mother does shows “Power reserved to another executor” referring to my friend, but not actually naming him on the certificate.

Mother's will names your friend as joint executor? Has his brother only just died? Did he leave a will?

https://www.co-oplegalservices.co.uk/media-centre/articles-jan-apr-2017/how-does-probate-work-if-the-executor-has-died/

https://death-duties.co.uk/executors-and-administrators/

BrainzUK

xylophone said:

Basically, my friend and his brother (now deceased) were the only two siblings of their Mum and Dad.

Offspring - they weren't their parents' brothers!

The probate for the Mother does shows “Power reserved to another executor” referring to my friend, but not actually naming him on the certificate.

Mother's will names your friend as joint executor? Has his brother only just died? Did he leave a will?

Er.. yes, “offspring” was what I meant
Yes, the mother’s will named him as an executor.
His brother only died this March and no he didn’t leave a Will.

xylophone

It looks to me ( check with a solicitor?) that he either obtains "double probate" for his mother's estate and seeks Letters of Administration for his brother's estate or he seeks LoA for the brother's estate with a grant of " de bonis non" in respect of the incomplete administration of  mother's estate. 
See links above and  https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm05102

BrainzUK

I don’t think the “de bonds non” scenario is valid as my friend is a valid executor of his mother’s will.
i think the “Double Probate” is the way to go after reading the info.
It looks like he needs to complete a form CAP A5C, but this doesn’t seem to exist online in a downloadable format.
Does anyone know where I can get an electronic version of this form please? (CAP A5C).

xylophone

Does anyone know where I can get an electronic version of this form please? (CAP A5C).

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/864520/Guide_to_completing_your_Inheritance_Tax_account__IHT400_notes__-_English.pdf

You must use form Cap A5C (available from our helpline)

BrainzUK

Crazy in this day and age that you can’t just download it.
Thanks anyway though!

Phaeton

Yes I know an old post, but I have just been on hold for 30 minutes to the HMRC to obtain a blank form that they say will take 3 weeks to get to me, why the CAP A5C is not available online is beyond me.