Jurisdiction(s):
United Kingdom

Key definition

Client definition

What does Client mean? In legal practice, a client is the person or organisation for whom a lawyer or law firm acts and to whom professional duties are owed. This includes individuals, companies, partnerships and public bodies, whether instructing directly or through an agent. The term is a general professional expression rather than a statutory definition; its scope is shaped by engagement terms (the retainer) and by professional conduct rules and case law on duties of care, conflicts of interest, confidentiality and legal professional privilege. Key features include: identifying the correct client at the outset (especially for corporate clients, where the client is the entity,...

Covering letter enclosing IHT return and grant of representation application (probate/letters of administration) for client review and signature – England and Wales

Published by a LexisNexis Private Client expert

Precedents

[ name of Client ]

[ insert address of client ]

[ insert date ]

Dear [ name of client ]

Estate of [ name of deceased ] deceased

Further to our discussion, the documents to declare the Inheritance tax (IHT) payable on the estate and to submit the application for the grant of [ Probate OR letters of administration [ with Will annexed ] ] have now been completed. [ Thank you for your comments on the draft papers. ] Please find enclosed the following for your consideration and final approval:

[ Updated ] Schedule of assets and

...

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Web page updated on 26/05/2026

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