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What is probate?
When a person dies their “executors” (if the deceased left a will) or “administrators” (where there is no will) have the task of dealing with the deceased’s estate. The process of dealing with the estate is referred to as “probate” or “administration”, where there is no will.
Applying for a Probate
Executors and administrators normally have to apply for a “grant of probate” (if the deceased left a will) or “letters of administration” (where there is no will) before they can deal with the deceased’s estate. This article explains how to apply for a grant of probate. If you require guidance as to how to apply for letters of administration you should read our article entitled “dealing with intestacy”.
Dealing with intestacy
When a person dies without leaving a will they are referred to as having died “intestate”. Normally it will be necessary for someone (usually a close family member of the deceased) to apply for “letters of administration” before the deceased’s estate can be dealt with.
Searching for a will
Searching for a will is not always an easy task. If you do not know where the deceased stored his or her will and good place to start looking is the deceased’s home.
When is Inheritance Tax payable?
Inheritance Tax is a tax which is payable by the estate of a person when they die if their estate is above the Inheritance Tax threshold. Inheritance Tax is also payable sometimes on gifts or trusts made in the seven years before a person’s death. For the tax year 2010-11 the rate of Inheritance Tax payable is 40%.

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Single Will or Mirror Wills?

If you are a couple and wish to leave all your assets to each other then you could save money by making  Mirror Wills. You can also use Mirror Wills if you whish to leave your estate to the same beneficiaries. 
If you wish to leave different legacies, appoint different executors or you would like to specify individual funeral wishes then you will need to make two Single Wills.
single will mirror will