SQE1 Wills and Administration of Estates – Rules, Exceptions & Key Distinctions Cheat Sheet

Wills & Administration of Estates can feel difficult because several rules can apply to the same estate — and the answer often depends on analysing the assets in the correct order.

This 71-page SQE1 Wills & Administration of Estates revision guide is designed to help you follow the subject as one connected estate journey rather than memorising isolated rules.

The guide helps you work through questions in this order:

what passes outside the will → is there a valid will → has it been revoked or altered → what does the will give → do any gifts fail → does intestacy apply → what is the IHT position → who can obtain the grant → how is the estate administered → what claims or liabilities remain

The core rule is simple: outside the will → will → intestacy

That order matters because not every asset forms part of the estate distributed under the will or intestacy rules.

Covered in the guide:

• Property passing outside the will

• Testamentary capacity and intention

• Will formalities and execution

• Revocation and alteration

• Codicils

• Classification of gifts

• Failed gifts, lapse and ademption

• Intestacy

• Inheritance Tax

• Lifetime transfers and exemptions

• Grants of representation

• Executors and administrators

• Estate administration

• Debts, liabilities and legacies

• Distribution of residue

• Family provision claims

• Post-death variations

• Personal representative liability

Built for SQE1 MCQ revision

The guide is structured to help you:

• Identify whether an asset passes under the will at all

• Separate validity from revocation

• Classify gifts before deciding whether they fail

• Work out where property goes after a failed gift

• Distinguish total from partial intestacy

• Separate IHT liability, financial burden and payment timing

• Identify the correct grant of representation

• Follow the administration of the estate in the correct order

• Distinguish PR duties from beneficiary remedies

• Continue the analysis beyond distribution where claims or liability remain

The resource also includes a master estate spine, four mini-lifecycles, fast issue spotters, MCQ traps, “Do Not Confuse” distinctions and structured tax and administration chains.

The aim is simple: work out what passes, who receives it, who is responsible and what happens next.

Use the guide alongside MCQ practice to consolidate succession, IHT and estate administration, identify weak areas and prepare for mocks and final-stage revision.

Please note: This is an independently prepared educational revision resource. It is not affiliated with, approved by or endorsed by the SRA or any university, education provider or SQE preparation provider. Candidates should use the applicable SRA SQE1 Assessment Specification and their main study materials alongside this resource.

Accuracy and liability notice:

This resource has been prepared with reasonable care for educational and revision purposes. However, legal rules, tax rules, figures, regulatory requirements and assessment specifications may change, and errors or omissions may occasionally occur. Candidates should check the applicable SRA SQE1 Assessment Specification and relevant official sources for the version that applies to their assessment date.

This resource is not legal, tax or financial advice and should not be relied on as a substitute for professional advice or official assessment materials. Nothing in this notice affects any rights you may have under applicable consumer law.