Will / trust

Skint_yet_Again

Thank you @probate_slave that will really help when I come to calculating the value for IHT / probate. I will add Number 3 to estate income (£1.12) but not to IHT calc. 

I am still waiting to hear from DWP about state pension and Attendance allowance. I believe these are paid in arrears. Do the amounts paid after death but for the period up to date of death count as part of the IHT / probate / income to date of death (income tax) figure? Not the estate? 

Anything DWP overpaid after death will probably have to be repaid. Am I right in thinking I show these payments as income into the estate then expenses out of the estate? Or do I just not count them at all? I see repayment is voluntary but it will be repaid. 

probate_slave

Yes, arrears of pension and AA are added to the death estate. IHT is fairly logical & consistent! If you're doing your father's income tax return for 2025-death then, yes, the pension arrears are included in his income. (AA isn't taxable.)
In terms of accounting for a DWP overpayment and subsequent return payment, I think that could safely be ignored if both are passing through you as executor.

Skint_yet_Again

I have been looking at IHT400 & notes but it is likely I will be able to do PA1P. 

On the IHT400 page 3 question 16 it asks if anyone acted as POA under LPA during the lifetime of the deceased & to send a copy of the LPA. I cannot see a similar question on PA1P? 

I did act for a short period but stopped when dad died and the original LPA has been returned as instructed but I did keep a copy. 

Is this relevant to PA1P and does it need to be sent with PA1P ? 

Keep_pedalling

Skint_yet_Again said:

I have been looking at IHT400 & notes but it is likely I will be able to do PA1P. 

On the IHT400 page 3 question 16 it asks if anyone acted as POA under LPA during the lifetime of the deceased & to send a copy of the LPA. I cannot see a similar question on PA1P? 

I did act for a short period but stopped when dad died and the original LPA has been returned as instructed but I did keep a copy. 

Is this relevant to PA1P and does it need to be sent with PA1P ? 

No need to send it.

Patrick015

Do witnesses to a Will have to remain alive until at least the granting of probate or is it irrelevant and taken as read?The witnesses to my partner's Will were both getting on and approaching 80 and one has since had a stroke but is recovering for now.Im just a bit concerned about that but its not mentioned as an issue in my book about Wills.

Savvy_Sue

The only potential problem is that occasionally - rarely - there's a query of some kind and the probate office wants to check with the witnesses. 

If the will is properly signed and witnessed, no problem if witnesses are dead.

Skint_yet_Again

probate_slave said:

Yes, arrears of pension and AA are added to the death estate. IHT is fairly logical & consistent! If you're doing your father's income tax return for 2025-death then, yes, the pension arrears are included in his income. (AA isn't taxable.)
In terms of accounting for a DWP overpayment and subsequent return payment, I think that could safely be ignored if both are passing through you as executor.

I have spoken to DWP debt management who tell me attendance allowance overpayment is 2 weeks paid after death. They do not yet have the state pension referral but that will also be 2 weeks paid after death. If state pension is paid in arrears is it the date of payment that counts or dates the payment relates to? Waiting for their letters. 

His company pension have also told me he is overpaid one month on payment received after death. Are company pensions paid in advance? Am still waiting for a letter from them too. 

probate_slave

I assume you mean payment rather than overpayment (in the first paragraph)? What counts isn't the date of payment but the fact that your father's state pension was earned in the fortnight before his death. That's why the arrears belong to the death estate and are chargeable to his own personal income tax.

The company pension could be paid in advance or arrears, or even both together. We can't really tell just from the month's overpayment. However it sounds like they are asking to be repaid from the estate.

jem16

Skint_yet_Again said:

probate_slave said:

Yes, arrears of pension and AA are added to the death estate. IHT is fairly logical & consistent! If you're doing your father's income tax return for 2025-death then, yes, the pension arrears are included in his income. (AA isn't taxable.)
In terms of accounting for a DWP overpayment and subsequent return payment, I think that could safely be ignored if both are passing through you as executor.

I have spoken to DWP debt management who tell me attendance allowance overpayment is 2 weeks paid after death. They do not yet have the state pension referral but that will also be 2 weeks paid after death. If state pension is paid in arrears is it the date of payment that counts or dates the payment relates to? Waiting for their letters. 

It’s the date that the payment relates to that matters for state pension purposes. You may also need to check if your father was paid in arrears or in advance as is possible for older claimants. Both my parents were paid weekly in advance so there were two payments made before I could get them stopped. His Attendance Allowance was paid 4 weeks in arrears and was paid the day after he died but no overpayment due as it’s considered a weekly benefit and he was alive during that week. 

Skint_yet_Again

@RAS following on from my other council tax thread 

RAS said:

By the sounds of it, the estate is selling the property without transferring ownership to the beneficiaries. 

Yes that’s what I was hoping. Hope that will not cause problems? The house was never updated about mums death or the trust. It’s still in both parents names as tenants in common