Letters of Administration with Will Annexed UK: When an Executor Cannot Act
Updated: 16 May 2026 • Reading time: 8 min
Most people understand that a grant of probate is needed to administer a deceased person’s estate when there is a will. But what happens when there is a valid will — but no executor who can act? The answer is letters of administration with will annexed (administration CTA — cum testamento annexo), a court grant that creates authority for an administrator to carry out the will’s terms.
Grant of Probate vs Administration CTA
| Feature | Grant of Probate | Administration CTA |
|---|---|---|
| Will exists? | Yes | Yes |
| Executor named? | Yes — and able to act | No, or unable/unwilling to act |
| Who gets the grant? | Named executor | Qualifying person (usually residuary beneficiary) |
| Source of authority | Testator’s appointment, confirmed by court | Court-created appointment |
| Follow the will? | Yes | Yes (strictly) |
| Court fee (2026) | £300 | £300 |
When Is Administration CTA Needed?
The main situations where an administration CTA is required:
- No executor named in the will: an early or informally drafted will may appoint no executor at all
- All named executors have predeceased: the will names two executors, both of whom died before the testator
- All executors have renounced: executors who do not wish to act can renounce formally using form PA15; once renounced, they cannot later apply for probate
- Executor lacks mental capacity: if the named executor has dementia or another condition removing capacity, they cannot take the grant
- Executor is a minor: a person under 18 cannot take a grant of probate; their parent or guardian may apply instead (with appropriate court order)
- Executor cannot be found: if the executor has disappeared and all reasonable steps to locate them have failed, the Probate Registry can be asked to pass over them
Priority Order for Applicants
Rule 20 of the Non-Contentious Probate Rules 1987 sets out who has priority to apply for an administration CTA. In broad terms:
- Residuary beneficiaries entitled to the whole residue (absolutely or in trust)
- Other residuary beneficiaries (including life tenants)
- Personal representatives of a deceased residuary beneficiary
- Other beneficiaries under the will (specific legatees, etc.)
- Creditors of the estate
A person with lower priority can apply if higher-priority persons have renounced or cannot be found — the Probate Registry has discretion to pass over priority in appropriate cases.
Powers of an Administrator with Will Annexed
An administrator under an administration CTA has the same statutory powers as an executor — in particular, the powers under the Trustee Act 2000 and the Administration of Estates Act 1925. These include:
- Collecting, getting in, and realising the estate assets
- Paying the estate’s debts, funeral expenses, and IHT
- Investing estate assets pending distribution
- Selling property (including land) on behalf of the estate
- Distributing the estate in accordance with the will
Critically, the administrator must follow the will. They cannot deviate from its terms — they administer the estate according to the testator’s intentions, not their own. Any variation requires the beneficiaries’ agreement and a deed of variation.
How to Apply: Practical Steps
- Obtain the original will and a certified copy of the death certificate
- Obtain renunciation forms (PA15) from any living executors who are declining to act — these must be signed before the application
- Value the estate and complete the appropriate IHT form (IHT400 for taxable estates; IHT205/IHT207 for excepted estates)
- Complete the probate application form (PA1P for paper; apply online at gov.uk for online application)
- Pay the £300 court fee (no fee for estates under £5,000)
- Submit the application to HMCTS Probate Registry
- Once the grant is issued, use it to collect assets, pay debts, and distribute the estate according to the will
Preventing the Need for Administration CTA: Drafting Tips
A well-drafted will minimises the risk of needing administration CTA:
- Appoint at least two executors — if one dies or cannot act, the other can proceed
- Name a substitute executor — “if X cannot act, Y shall be appointed executor in their place”
- Review the will regularly — if a named executor dies, update the will promptly
- Consider a professional executor (solicitor or trust corporation) who will never predecease you or lack capacity
- Avoid appointing minors as executors — they cannot act until they turn 18
Frequently Asked Questions
What is letters of administration with will annexed?
Letters of administration with will annexed (also called 'administration CTA' — from the Latin cum testamento annexo, meaning 'with the will annexed') is a type of grant issued by the Probate Registry when there is a valid will but no executor who can or will act. The grant authorises the administrator to deal with the estate in the same way a grant of probate authorises an executor — collecting assets, paying debts, and distributing the estate according to the will. Unlike a grant of probate, which confirms an existing executor's authority, an administration CTA creates a new authority by order of the court.
When is letters of administration with will annexed needed?
An administration CTA is needed when: (1) the will names no executor; (2) all named executors have died before the testator; (3) all named executors have renounced probate in writing; (4) all named executors lack mental capacity to act; (5) the named executor is a minor (under 18); or (6) the named executor cannot be found or fails to respond after being cited. It is also used where the only executor is also the sole beneficiary and the estate needs a grant — though in that case a personal application for probate would also be possible.
Who has priority to apply for letters of administration with will annexed?
The priority order for applying for an administration CTA is set out in Rule 20 of the Non-Contentious Probate Rules 1987 (as amended). In broad terms, the following have priority in this order: (1) residuary beneficiaries under the will who are entitled to the whole estate in trust or absolutely; (2) other residuary beneficiaries; (3) personal representatives of a deceased residuary beneficiary; (4) other beneficiaries under the will; (5) creditors of the estate; (6) HMRC and other statutory bodies in specific circumstances. The Probate Registry can grant permission for a person lower on the list to apply if higher-priority applicants have renounced or cannot be found.
What is the difference between a grant of probate and letters of administration with will annexed?
A grant of probate confirms the authority of an executor named in the will — it authenticates an appointment already made by the testator. Letters of administration with will annexed create a new appointment by the court where the testator's appointed executor cannot or will not act. In practical terms, the administrator under an administration CTA has the same powers as an executor to collect the estate, pay debts, and distribute according to the will. However, the administrator acts as an officer of the court and owes duties accordingly; they cannot exceed the powers granted by the court order.
Can an administrator with will annexed refuse or vary the terms of the will?
No — the administrator must administer the estate strictly in accordance with the terms of the will. Unlike a full intestacy administration (where the administrator distributes under the intestacy rules), an administration CTA requires the administrator to follow the will. The administrator cannot vary, override, or disregard the will's terms. If a beneficiary believes the will should be varied (for example, to reduce IHT), this must be done by way of a deed of variation signed by the beneficiaries, not by unilateral action of the administrator.
How do I apply for letters of administration with will annexed?
The application is made to the Probate Registry (HMCTS), either online or by post. You will need: the original will; a certified copy of the death certificate; a completed PA1A application form (online) or PA1P (paper, for estates with a will); IHT400 or IHT205/IHT207 depending on the estate value; and renunciation forms from any executors who are alive but declining to act (PA15 form). The court fee is £300 for estates over £5,000. The process is the same as applying for a grant of probate — the difference is in the nature of the authority granted.
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