Powers of the Secretary for Home and Youth Affairs
Introduction
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This section aims to introduce in simple terms the powers provided to the Secretary for Home and Youth Affairs under the Probate and Administration Ordinance (Cap.10). The section has no legal effect. In case of queries, readers are advised to consult lawyers or seek legal advice through the Free Legal Advice Scheme administered by the Duty Lawyer Service. Appointments for meeting with duty lawyer under the Free Legal Advice Scheme may be made at the Home Affairs Enquiry Centres of the Home Affairs Department.
Enquiry Hotline : 2835 2500
Website : http://www.had.gov.hk/en/public_services/public_enquiry_services/provided.htm#4
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The estate of the deceased person refers to his assets and liabilities in Hong Kong as at the date of death. Under the Probate and Administration Ordinance, assets means assets in the form of real property or personal property situated in Hong Kong; and liabilities means liabilities contracted by the deceased person in Hong Kong to persons ordinarily resident in Hong Kong or any other liabilities contracted by the deceased person and charged on any of his property situated in Hong Kong.
Powers of the Secretary for Home and Youth Affairs
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To facilitate the management of the estate of a person who died on or after 11 February 2006 before the application for summary administration, a grant of representation or sealing of a foreign grant (i.e. a grant issued by a foreign court of probate) in respect of such an estate, the Secretary for Home and Youth Affairs is empowered under the Probate and Administration Ordinance (Cap. 10) to provide upon application the following services for estate beneficiaries -
- for the administration of a small estate made up of money not exceeding $50,000 in aggregate value, to issue a Confirmation Notice exempting persons dealing with the small estate from the intermeddling provisions;
- to issue a Certificate for Necessity of Release of Money to meet funeral expenses of the deceased person or maintenance of former dependants of the deceased person;
- if the deceased person rented a bank deposit box, to issue a Certificate for Necessity of Inspection of Bank Deposit Box and to send officers to witness the inspection of the safe deposit box and preparation of a signed inventory by the estate beneficiary; and
- to issue an Authorization for Removal from Bank Deposit Box to enable the estate beneficiaries or the surviving renters to remove specified document or articles from the safe deposit box.
Powers delegated to the Director of Home Affairs
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Since the abolition of estate duty on 11 February 2006, the Commissioner of Inland Revenue, under the delegated authority from the Secretary for Home and Youth Affairs, had provided the relevant services to the estate beneficiaries. With effect from 1 April 2007, under the delegated authority from the Secretary for Home and Youth Affairs, the Director of Home Affairs takes over from the Commissioner of Inland Revenue the provision of various services for estate beneficiaries through the establishment of an "Estate Beneficiaries Support Unit".
For administering the estates of persons who died before 11 February 2006, please contact the Estate Duty Office of the Inland Revenue Department at 2594 3240 or visit its website https://www.ird.gov.hk/eng/tax/edu.htm. |
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