TRW & Co · Wills, probate and estates
How Probate Works in England and Wales
The probate process UK executors follow in England and Wales has four stages: value the estate and deal with inheritance tax, apply for a grant of probate or letters of administration, collect assets and pay debts, then distribute. The grant usually arrives within 12 weeks of a complete application, but tax deadlines, property sales and potential claims shape the full timetable.
Key pointInheritance tax is due by the end of the sixth month after death and normally has to be started before the grant can be issued, so the valuation and tax stage, not the court application, is what usually determines how long probate takes.
At a glance
Grant within 12 weeks
Government guidance says a grant is usually issued within 12 weeks of submitting a complete application, though missing information or tax issues can extend this.
Court fee £526
The probate application fee is £526 for estates worth more than £5,000, with no fee below that and extra copies of the grant at £2 if ordered when applying.
IHT due at six months
Inheritance tax is due by the end of the sixth month after the death, with interest after that date, and an IHT400 must be sent within 12 months where needed.
Claims window six months
Inheritance Act claims normally must be brought within six months of the grant, so executors often hold back a reserve until that period ends.
Pensions from April 2027
Most unused pension funds and death benefits come within inheritance tax from 6 April 2027, with personal representatives responsible for reporting and paying.
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The probate process UK: the short answer
The probate process UK executors and families follow in England and Wales has four stages: value the estate and deal with inheritance tax, apply to the Probate Registry for a grant, collect the assets and pay the debts, then distribute what is left. The grant itself is usually issued within 12 weeks of a complete application, according to government guidance, but the whole administration often takes considerably longer, especially where inheritance tax is due or property has to be sold.
As of October 2026, the court fee for a probate application is £526 where the estate is worth more than £5,000, and there is no fee for smaller estates. Scotland ("confirmation") and Northern Ireland have separate procedures; this guide covers England and Wales.
What probate is and when you need it
Probate is the legal right to deal with a deceased person's property, money and possessions. In practice, "getting probate" means obtaining a grant of representation, which banks, share registrars and the Land Registry rely on before releasing or transferring assets. The government's guide to applying for probate warns against making financial plans or putting property on the market until the grant is issued.
Probate is not always needed. Jointly owned assets held as joint tenants pass automatically to the surviving owner, and some banks release small balances without a grant. Each organisation sets its own limit, so executors should ask each one. Where the person owned land or property in their sole name, or as a tenant in common, a grant is almost always required.
Types of grant
| Situation | Grant | Who applies |
|---|---|---|
| Valid will naming an executor who can act | Grant of probate | One or more executors named in the will |
| Valid will, but no executor able or willing to act | Letters of administration with will annexed | Usually the main beneficiary under the will |
| No valid will (intestacy) | Letters of administration | The closest relative entitled under the intestacy rules, usually a spouse, civil partner or child |
The order of who may apply is set by the Non-Contentious Probate Rules 1987. An unmarried partner has no right to apply on an intestacy, which is one reason our guide on how to make a will recommends that cohabiting couples put wills in place.
Doing it yourself or using a professional
Executors can handle the probate process UK estates require themselves, and many straightforward estates are administered by family members using the online service. Government guidance notes that applying yourself can be cheaper than paying a probate practitioner. The trade-off is time and personal responsibility: lay executors carry the same legal duties, and the same personal liability for mistakes, as professionals.
Professional help is worth considering where inheritance tax is payable, the estate includes a business, farm or overseas assets, there is no will, beneficiaries are minors or vulnerable, or family relations are strained. An executor who does not want to act can renounce the role, provided they have not already started dealing with the estate, or can have "power reserved", which lets co-executors apply while keeping the option to join later. Some executors appoint a solicitor to act for them rather than stepping aside entirely.
Before applying: valuing the estate and inheritance tax
The most important part of the probate process UK executors face happens before the application. You must estimate the value of the estate and decide whether it is an "excepted estate", which needs no full inheritance tax account, or whether full details must be sent to HMRC. Government guidance on what to do before applying explains the five values the application needs: the gross and net estate values for inheritance tax, the net qualifying value, and the gross and net values for probate.
Excepted estates
Most estates are excepted, typically because their value is below the inheritance tax threshold or everything passes to a spouse, civil partner or charity. For an excepted estate, you report the estimated values in the probate application and can apply straight away.
Estates that need an IHT400
If the estate is not excepted, you must send form IHT400 to HMRC with full details of the assets, debts, gifts, reliefs and exemptions. It must be sent within 12 months of the death and before you apply for probate. If tax is due, you must normally start paying it before the grant is issued, then wait for HMRC to send a unique code to include in the application.
Inheritance tax must be paid by the end of the sixth month after the month of death, and HMRC charges interest after that date. This creates a familiar problem: the tax may be due before the executors can access the estate's money. Banks will often release funds directly to HMRC, and tax on some assets, such as property, can be paid in yearly instalments. Our article on inheritance tax planning covers the thresholds and reliefs.
Most delays in probate start before the application: incomplete valuations, missing information about gifts and unpaid inheritance tax.
The probate process UK executors follow, step by step
- Register the death and find the will. Obtain death certificates, locate the original will and any codicils, and check with the deceased's solicitor, bank or the Probate Service if it is not at home.
- Secure and value the estate. Notify banks, insurers, pension providers and HMRC, insure and protect any empty property, and obtain date-of-death valuations for property, investments and personal possessions. HMRC's guidance on valuing an estate explains what to include.
- Deal with inheritance tax. Decide whether the estate is excepted. If not, complete the IHT400, start paying any tax due and wait for HMRC's code.
- Apply for the grant. Apply online, or by post using form PA1P where there is a will or PA1A where there is not. Each applicant confirms a legal statement of truth, and the original will is sent to the Probate Service. Pay the fee; extra official copies of the grant cost £2 each if ordered with the application, according to the fee guidance.
- Receive the grant. The grant is issued once the application is checked. Once issued, the grant and the will become public documents that anyone can obtain.
- Collect assets and protect against unknown claims. Send the grant to banks and other holders to close accounts and transfer or sell assets. Place statutory notices for creditors under section 27 of the Trustee Act 1925, usually in The Gazette and a local newspaper.
- Pay debts, tax and expenses. Settle funeral costs, debts, administration expenses and any income tax or capital gains tax arising during the administration, and obtain inheritance tax clearance from HMRC where the estate was not excepted.
- Prepare estate accounts and distribute. Prepare accounts showing what came in and went out, obtain beneficiaries' approval and receipts, and distribute the estate in line with the will or the intestacy rules.
Timelines and costs
A straightforward estate with no inheritance tax, no property sale and cooperative beneficiaries can sometimes be completed within months. Estates with tax to pay, a house to sell, business interests, assets abroad or family disagreement can take a year or more. Several statutory periods also shape the timetable:
- Six months from the end of the month of death – inheritance tax falls due and interest starts to run.
- 12 months from death – the deadline for submitting an IHT400 where one is needed.
- At least two months – the period for creditors to respond to section 27 notices before executors distribute.
- Six months from the date of the grant – the normal time limit for claims under the Inheritance (Provision for Family and Dependants) Act 1975, although the court can allow later claims.
Costs fall into three groups: the court fee; professional fees for solicitors, valuers, estate agents and accountants, which depend on the size and complexity of the estate; and expenses such as insurance, property upkeep and statutory notices. Executors can be reimbursed from the estate for proper expenses, and professional fees are normally paid from the estate rather than personally.
Executors who distribute an estate before the six-month window for Inheritance Act claims has passed, or before creditor notices have expired, can be personally liable if a valid claim later emerges. Holding back a sensible reserve until those periods end is one of the simplest ways to protect yourself.
Illustrative scenario: a London estate with tax to pay
This scenario is illustrative only and does not describe any real client or matter.
A widow dies leaving a will appointing her two adult children as executors. Her estate includes a house in London, savings, shares and a small pension. Because of the value of the house, the estate exceeds the available tax-free allowances, so it is not an excepted estate.
The executors obtain professional valuations, complete the IHT400 and claim the transferable allowances from their late father's estate. To meet the deadline, they ask the bank to pay part of the tax from their mother's savings and elect to pay the tax on the house in instalments. Once HMRC's code arrives, they apply online for probate.
After the grant, they sell the shares, place section 27 notices and market the house. They hold back a reserve until the Inheritance Act period and the creditor notice period expire, obtain HMRC clearance, then pay the balance of tax and distribute the estate under the will. Careful sequencing lets them avoid both interest on unpaid tax and personal liability for unknown claims.
Probate process UK risks and common mistakes
Distributing too early
Executors are personally responsible for administering the estate properly. If they pay out to beneficiaries before debts, tax and potential claims are known, they may have to make up any shortfall from their own pocket. Wait until creditor notices have expired, inheritance tax has been settled and, where there is a risk of a claim, the six-month period for Inheritance Act claims has passed. Our article on executor duties explains the wider obligations.
Undervaluing assets or missing lifetime gifts
Inheritance tax depends on accurate date-of-death values and on gifts made in the seven years before death. Executors who rely on rough estimates, or who fail to ask about gifts, risk HMRC enquiries, additional tax, interest and penalties. Use professional valuations for property and significant assets, review bank statements for regular gifts, and keep a clear record of how each value was reached.
Leaving property uninsured or unmanaged
An empty house can quickly invalidate the deceased's insurance, attract damage or squatters and lose value. Executors should notify the insurer promptly, arrange unoccupied property cover if needed, secure the property and keep up essential maintenance. Government guidance also warns against putting property on the market before the grant, although preparatory work such as valuations can begin.
Ignoring a dispute until it escalates
Disagreements between executors or beneficiaries, doubts about the validity of the will, or a potential claim from a dependant can stall the administration. Anyone with a genuine concern about a will can enter a caveat to stop a grant being issued while they investigate. Early, documented communication and, where needed, mediation tend to cost far less than litigation. Our contentious probate team acts where agreement is not possible.
Overlooking pensions after April 2027
From 6 April 2027, most unused pension funds and death benefits are expected to fall within the scope of inheritance tax, and personal representatives will be responsible for reporting and paying the tax. Executors of estates where death occurs after that date will need information from pension scheme administrators early, and may be able to direct them to withhold part of the benefits to cover the tax. Build this into the timetable from the outset.
Cross-border estates and Bangladesh
Where the deceased owned assets abroad or was domiciled outside England and Wales, the probate process UK executors follow may need to be coordinated with procedures in other countries. An English grant does not automatically give authority over overseas assets; each country applies its own rules, and some will only recognise a local grant or certificate. Conversely, foreign grants from certain countries can be resealed in England, while others need a fresh English grant.
For families with property or bank accounts in Bangladesh, local succession documents may be needed, and succession to some assets may be governed by Muslim or other personal law rather than the English will. Our UK–Bangladesh succession lawyers coordinate English administration with advice in Dhaka. Assets in Scotland or Northern Ireland also need the correct local procedure, even within the UK.
What to do next: an executor's checklist
- Find the original will and confirm who is entitled to apply for the grant.
- Secure and insure property and notify banks, insurers, pension providers and HMRC.
- Obtain date-of-death valuations and ask about gifts made in the last seven years.
- Decide whether the estate is excepted; if not, complete the IHT400 within 12 months.
- Pay any inheritance tax due by the end of the sixth month to avoid interest.
- Apply for the grant online with the original will and the HMRC code where needed.
- Place section 27 notices and keep a reserve for claims and expenses.
- Keep full estate accounts and obtain beneficiaries' receipts on distribution.
Our probate solicitors can manage the whole probate process UK executors face or support lay executors at key stages, and our guide to executor duties sets out your responsibilities in more detail. If a dispute arises, our contentious probate team advises on caveats, will challenges and Inheritance Act claims. Contact our London office at Holborn Gate, 330 High Holborn, London WC1V 7QH, by email at info@trw.co or on +880 1779 127165.
Frequently asked questions
01How long does probate take in England and Wales?
Government guidance says a grant of probate is usually issued within 12 weeks of submitting an application, although it can take longer if more information is needed. Before applying, executors must value the estate and, if the estate is not excepted, send an IHT400 to HMRC and wait for a code. After the grant, collecting assets, selling property, paying debts and distributing the estate takes further time. Simple estates may finish within months; complex ones often take a year or more.
02How much does probate cost?
As of October 2026, the court fee for a probate application is £526 if the estate is worth more than £5,000, and there is no fee for smaller estates. Extra official copies of the grant cost £2 each if ordered with the application. Professional fees for solicitors, valuers and accountants depend on the size and complexity of the estate and are normally paid from the estate. Help with fees may be available for applicants on low incomes or certain benefits.
03Do I need probate if there is a will?
Often, but not always. A will names executors, but banks, investment managers and the Land Registry usually need to see a grant of probate before releasing or transferring assets. Probate may not be needed if all assets were held jointly as joint tenants, or if the only assets are small balances that the institutions agree to release without a grant. Each organisation has its own rules, so executors should ask each one.
04What is the difference between probate and letters of administration?
Both are grants of representation giving authority to deal with an estate. A grant of probate is issued to executors named in a valid will. Letters of administration are issued where there is no valid will, to the closest relative entitled under the intestacy rules, or where there is a will but no executor is able or willing to act, in which case they are issued with the will annexed. The process and fees are similar.
05Do I have to pay inheritance tax before getting probate?
If inheritance tax is due, you normally have to start paying it before the grant is issued and wait for HMRC to send a code to include in your application. Tax is due by the end of the sixth month after the month of death, and interest runs after that. Banks can often pay tax directly from the deceased's accounts, and tax on some assets, such as property, can be paid in yearly instalments. Excepted estates can apply without waiting for HMRC.
06Can a will be challenged during probate?
Yes. Anyone with a genuine concern, for example about the validity of the will or who is entitled to apply, can enter a caveat to stop a grant being issued while they investigate. Separately, certain family members and dependants can claim reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975, normally within six months of the grant. Executors should be cautious about distributing the estate while a challenge is possible.
Sources and official materials
- Applying for probate — Government guide to the probate application
- Applying for probate: fees — Current probate application and copy fees
- Applying for probate: before you apply — Excepted estates, valuations and IHT400
- Pay your Inheritance Tax bill — Due dates, interest and instalment options
- Inheritance Tax account (IHT400) — HMRC form for estates that are not excepted
- Trustee Act 1925, section 27 — Protective notices to creditors and claimants
- Inheritance (Provision for Family and Dependants) Act 1975 — Claims against estates by family and dependants
- Inheritance Tax: unused pension funds and death benefits — Pension changes from 6 April 2027
General information only, current as at 21 October 2026. It is not legal advice and does not create a solicitor–client relationship. It reflects the law of England and Wales unless stated otherwise; Scotland and Northern Ireland have separate legal systems, and the law changes frequently. Check current official sources and take advice on the facts of your matter.