OUR PROBATE ACCREDITATION Time and fees The time taken to complete the work required to deal with an estate will vary significantly depending on a number of factors. On this basis it is not possible to provide a general price for the work. We charge on the basis of the complexity of the work and time taken to resolve issues. For an understanding of the scope of work that we undertake and the possible costs associated with this please see “Illustrations”. It is also difficult to provide a timetable for the provision of probate services and the ultimate completion of the associated work, as there are many factors that can affect the process. We strive to co-ordinate with executors and keep them informed of progress on a regular basis so that they are aware of the status of each case. Illustrations Illustration 1 Assisting executors with Inheritance Tax compliance and filing for probate. We have acted for estates where there is a liability to Inheritance Tax and the assets are both easy to identify and to value (for example, listed investments and bank accounts). The will is straightforward, with only a handful of beneficiaries. We notified the relevant parties of death and requested probate valuations of the assets. Preparation and filing of the IHT Account (Form IHT400 and supporting schedules). Preparing the probate application on behalf of the executors. The executors dealt with the administration but we assisted them by opening a client account to collect in the assets and make distributions. We also provided them with support to sell listed investments. Total fees between £2,500 and £7,500 (including VAT) Illustration 2 Acting on behalf of executors. We often get asked to provide a full service of all matters in connection with the estate. Identifying assets, notifying third parties and collating valuations on behalf of the executors (including liaison with other professional parties, for example surveyors, auctioneers, directors of private companies and solicitors). Inheritance Tax compliance and applying for Probate (either on behalf of the executors or under a power of attorney). Administering and collecting in the estate assets. Provision of full client account services for the executors. Selling assets, payment of professional fees and other estate expenses. Making distributions to beneficiaries. Registering the estate for income and capital gains tax and filing all necessary tax returns. Providing beneficiaries with R185 forms. Preparing interim and final estate accounts. Total fees between £10,000 and £25,000 (including VAT) Illustration 3 Acting on behalf of executors (complex estates). We have acted for complex estates with property in multiple jurisdictions. The valuation of estate assets is not straightforward and issues have arisen in respect of the probate application (non-contentious). Identifying the assets and obtaining valuations. Where required, we have prepared valuations of unquoted shareholdings and considered complex issues with regard to business / agricultural property reliefs. We have dealt with complex domicile issues and achieved favourable outcomes for our clients. Obtaining probate in overseas jurisdictions. This most often requires us to engage professionals in foreign jurisdictions and liaise with them to obtain probate locally. Where required, we have also engaged with other overseas professionals, for example estate agents, to market and sell property. We have good professional contacts in many overseas jurisdictions. Dealing with high value, and sometimes unusual assets (for example, arranging collection of personal possessions stored in safety deposit boxes). Applying for probate and dealing with other complex matters which have arisen (for example, obtaining additional affidavits where a will was not fully executed or where the probate registry raised doubt over the testators capacity to execute the will. We had to trace witnesses and obtain further affidavits from them to secure probate). Fully administering the estate assets, estate accounting and filing of estate tax returns. Total fees between £25,000 and £50,000 (including VAT) Regulatory Licensed by the Institute of Chartered Accountants in England and Wales to carry out the reserved legal activity of non-contentious probate in England and Wales. Details of our probate accreditation can be viewed at icaew.com/probate under reference number OC403503. Rawlinson & Hunter LLP recognises the benefits of, and is committed to, equality in the workplace. We monitor diversity within our workforce and take action where possible to ensure that we can attract, retain and develop the best people, regardless of their background. Our most recent survey is available from Emma Knight, HR Director (emma.knight@rawlinson–hunter.com ) Compensation Scheme In the unlikely event that we cannot meet our liabilities to you, you may be able to seek a grant from ICAEW’s Compensation Scheme. Generally, applications for a grant must be made to ICAEW within 12 months of the time you become aware, or reasonably ought to have been aware of the loss. Further information about the scheme, and the circumstances in which grants may be made, is available on ICAEW’s website: www.icaew.com/probate . Complaints We always seek to provide clients with the highest levels of service. If you would like to talk to us about how we could improve our probate service to you, or if you are unhappy with the service you are receiving, please let us know by contacting the Head of Legal Practice /probate contact partner, Toby Crooks. We will consider carefully any complaint that you may make about our probate services as soon as we receive it and do all we can to explain the position to you. If we do not answer your complaint to your satisfaction or you are unhappy with our response, you may of course take up the matter up with our Senior Partner, our professional body (ICAEW), and the Legal Ombudsman. Complaints to the Legal Ombudsman should be made within six years of the act or omission or within three years of you becoming aware of the issue, and in either case within six months of our written response to your complaint to us. The contact details for the Legal Ombudsman are: Letter: Legal Ombudsman, PO Box 6806, Wolverhampton, WV1 9WJ, Email: enquiries@legalombudsman.org.uk Telephone: 0300 555 0333.

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Mark Wong Director +44 (0)20 7842 2158 mark.wong@rawlinson-hunter.com Mark is a director in the Private Client Services Team and initially served at the firm from 2016 to 2022 before re-joining in 2023. Based in the London office, Mark looks after the UK tax affairs of high-net worth individuals and wealth structures. Many of his clients have an international element and his client portfolio includes both UK and non-UK domiciled individuals, fund executives and offshore trusts. Accordingly, Mark has experience advising on tax residence, the remittance basis, mixed funds, domicile and offshore trusts. Mark is an Associate of the Chartered Institute of Taxation and holds a PhD in Mathematics.

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Claire Osborne Director +44 (0)20 7842 2021 claire.osborne@rawlinson-hunter.com Claire joined Rawlinson & Hunter more than 20 years ago and trained with the firm, becoming a member (and since Fellow) of the Institute of Chartered Accountants in England & Wales in December 2009. Claire’s portfolio includes entrepreneurs, the family offices of ultra-high net worth individuals, organisations representing the pharmaceutical industry and owner managed businesses at all stages of development, from start-ups to large trading entities. Working from both our London and Surrey offices, Claire advises both corporate and non-corporate entities, providing accounting, advisory and outsourcing services. She has extensive experience of working with ultra-high net worth individuals, in particular with their UK affairs but also aiding their larger international compliance needs by being a key contact for our clients with the firms tax teams and external professionals. Claire has extensive experience in providing outsourcing and advisory services to UK companies in particular managing the complete finance function for a number of organisations. The take on of this outsourcing work is often as a result of an existing finance function needing Claire’s expertise to bring in new procedures to ensure it runs in a more effective and efficient manner. Claire specialises in providing outsourcing but also helps support the Departmental Partner in heading up the Business Services Group, a team of dedicated professionals that provide external accounting support services, including management accounting, VAT compliance, statutory accounting, forecasting and budgeting and other essential support services that assist the firm’s clients accounting compliance requirements. Expertise: Corporate Outsourcing VAT advice Estates Family office Investment companies Employment Taxes

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Sandeep Dhillon Partner +44 (0)20 7842 2118 sandeep.dhillon@rawlinson-hunter.com Sandeep Dhillon joined R&H in 2025, with almost 30 years of experience in corporate services, including 10 years as an audit partner at PwC, providing advice to UK businesses and groups on complex financial, operational, and regulatory matters. Sandeep’s specialist areas include, audit and non-audit matters, governance, valuations and acquisitions, risk management, financial reporting, and strategic leadership. Sandeep has worked with listed and private clients from a variety of industries including retail and distribution, manufacturing, construction, business services and technology. Sandeep is a proponent of technology and its application in transforming business processes, championing technology-driven solutions such as AI and data analytics to enhance audit practices.

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Paul Huggins Partner +44 (0)20 7842 2197 paul.huggins@rawlinson-hunter.com Paul is a Private Client Tax specialist who advises a wide variety of clients ranging from successful entrepreneurs, hedge fund managers and family office engagements to clients involved in the art, sports and film entertainment worlds. He enjoys developing a close relationship with clients in order to fully understand their needs and providing advice which is relevant to their individual circumstances. Paul advises on a broad range of UK tax issues, particularly those with an international aspect, specialising in the UK’s statutory residence test, remittance basis users and the taxation of ‘mixed funds’, together with the tax and social security implications for internationally mobile employees. He also has extensive experience acting as a single joint expert witness and handling HMRC tax investigations on a broad range of technical issues. Paul joined Rawlinson & Hunter as a trainee accountant in 2006, qualifying as a Chartered Accountant in 2009, a Chartered Tax Advisor in 2010 and becoming a member of STEP in 2012. Paul was included as a top recommended accountant and tax adviser in the 2021, 2022 and 2023 Spear’s 500 guide.

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Michael Foster Partner +44 (0)20 7842 2223 michael.foster@rawlinson-hunter.com Michael specialises in accounting and tax matters in an advisory and compliance capacity, providing professional advice to onshore and offshore trustees, companies and individuals. He has an ever increasing focus on non-UK domiciled individuals including those with interests in non-resident settlements. His responsibilities include a portfolio comprising a number of multi-jurisdictional family trusts, companies and high net worth individuals. Michael is also one of two partners responsible for the day-to-day management of our private client tax team. Michael is a Certified Accountant and Chartered Tax Adviser. He began his career at Rawlinson & Hunter in 1999 in the Corporate Services department, before transferring to the Trust & Wealth Services team in 2003, becoming a partner in 2015. Expertise: Private Client Tax Compliance Tax Advice Tax Investigations Property Tax Trusts Wealth Reporting Estates Charities Family Office Non-Resident Trusts Intergenerational Wealth Transfer

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Louise Catt Director +44 (0)20 7842 2019 louise.catt@rawlinson-hunter.com Louise joined Rawlinson & Hunter in July 2014. She is a Fellow of the Association of Chartered Certified Accountants. Louise’s portfolio includes entrepreneurs, the family offices of ultra-high net worth individuals and owner managed businesses at all stages of development, from start ups to large trading entities. Working out of Rawlinson & Hunters UK’s London and Surrey offices, Louise advises both corporate and non-corporate entities, providing accounting, advisory and outsourcing services. She has extensive experience of working with ultra-high net worth individuals, in particular with their UK affairs but also acting as a focal point for all administration of the international structures. Louise has extensive experience of providing outsourcing and advisory services to UK subsidiaries of international groups. Louise is an outsourcing specialist and part of the senior management team at R&H leading the firm’s Business Services Group, a team of dedicated professionals that provide external accounting support services, including management accounting, finance director / CFO assistance and advisory, forecasting and budgeting and other essential support services that promote the growth and efficiency of the firm’s clients. Louise’s clients particularly value her ability to improve the efficiency and effectiveness of their accounting systems and take away the burden and worries of their day to day back office administration. Expertise: Corporate Outsourcing VAT advice Estate Family office Motorsport