Probate involves the administration process of a deceased person's estate. To begin the administration of the estate, it must be established whether a valid will has been left by the deceased, what assets and possessions are owned by the deceased, and any debts owed by the deceased. Using this, the inheritance tax due is calculated. To prevent liability, taxes and debts must be paid, and assets and the estate must be distributed accordingly. If the deceased fails to make a will, then it can lead to their assets being distributed according to the rules of intestacy and not as per their wishes.