TRW & Co · Tax, Private Wealth & Family
Probate Solicitors in London
Probate solicitors London executors instruct handle the legal and tax work after a death: obtaining the grant, paying inheritance tax, collecting assets and distributing the estate safely. With business relief capped from April 2026 and pensions entering the inheritance tax net for deaths from April 2027, estate administration now needs earlier planning and closer attention to personal liability.
Key pointExecutors are personally liable for tax, debts and claims if they distribute too early. From 6 April 2027 most unused pension funds will count towards the estate for inheritance tax, so pension schemes must be identified at the very start of the administration.
At a glance
Tax due in six months
Inheritance tax is due by the end of the sixth month after the month of death, and HMRC charges interest on anything paid after that date.
Nil-rate band £325,000
The threshold can rise to £500,000 where a home passes to children or grandchildren, but that extra allowance tapers away for estates worth £2 million or more.
Relief cap from 2026
From 6 April 2026, 100% business and agricultural property relief is capped at a combined £2.5 million per person, with 50% relief above it.
Six-month claim window
Inheritance Act claims must normally be issued within six months of the first grant, so executors usually hold back distributions until that period ends.
Foreign land follows local law
Succession to land abroad, including property in Bangladesh, is generally governed by local law and may need local succession documents as well as the English grant.
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What probate and estate administration cover in England and Wales
Probate solicitors London families and executors instruct deal with everything that happens to a person's property after they die: proving the will, valuing the estate, paying inheritance tax and debts, collecting assets and handing them to the people entitled. "Probate" strictly means the court's grant confirming who has authority to deal with the estate, but in practice the word covers the whole administration.
The legal question arises the moment someone dies owning assets in their sole name. Banks, building societies, share registrars and HM Land Registry will usually not release or transfer anything significant until they see a grant. Jointly owned property held as joint tenants and some pension and life policy benefits pass outside the estate, but they still matter for inheritance tax and for working out who receives what.
Estates rarely stay simple. A London home, a portfolio, a family company, a buy-to-let held through a limited company, a second home abroad and pension funds can all sit in one estate. Executors are personally liable if they distribute too early, pay the wrong person or miss a tax deadline, which is why many appoint probate solicitors London-based to carry the legal risk and do the work.
The legal framework: statutes, the Probate Registry and HMRC
The core statute is the Administration of Estates Act 1925, which sets out the duties of personal representatives, the order for paying debts and, through its intestacy provisions, who inherits where there is no valid will. The Wills Act 1837 governs whether a will is validly made, and the Trustee Acts 1925 and 2000 set out powers of investment, delegation and the protection available to personal representatives who advertise for creditors.
Applications for a grant go to the Probate Registry, part of HM Courts & Tribunals Service, under the Non-Contentious Probate Rules 1987. Those rules decide who has priority to apply where there is no executor or where the will does not appoint one. Professional applicants use the online MyHMCTS service; individuals can apply for probate online or on paper.
HMRC administers inheritance tax under the Inheritance Tax Act 1984. Many estates are "excepted estates" that need no full account, but others must file an IHT400 with schedules, and some tax normally has to be paid before the grant is issued. The Inheritance (Provision for Family and Dependants) Act 1975 sits in the background: certain family members and dependants can ask the court to redistribute the estate, which affects when executors can safely distribute.
Scotland and Northern Ireland
Scotland has its own system: executors obtain "confirmation" from the sheriff court, and Scots succession law gives spouses and children "legal rights" that a will cannot defeat. Northern Ireland has a separate Probate Office and its own legislation. Where a person dies domiciled in England and Wales but owns property in Scotland or Northern Ireland, the grant can usually be used there, but local procedure still needs checking.
Inheritance tax and the reforms that change estate planning in 2026
Inheritance tax is charged at 40% on the value of an estate above the available thresholds. According to GOV.UK guidance on inheritance tax, the nil-rate band is £325,000, and the threshold can rise to £500,000 where a home is left to children or grandchildren, with that additional allowance unavailable for estates worth £2 million or more as it tapers away. Any unused nil-rate band can pass to a surviving spouse or civil partner.
Tax is due by the end of the sixth month after the month of death, and HMRC charges interest after that. Executors often face a cash-flow problem: the tax has to be paid to obtain the grant, but the grant is needed to release the assets. Banks can pay tax directly from the deceased's accounts under a direct payment scheme, and tax on land and some other assets can be paid in annual instalments.
| Change | Effect for executors and families | Status |
|---|---|---|
| Business and agricultural property relief cap | 100% relief limited to a combined allowance of £2.5 million, with 50% relief above it; the allowance is transferable between spouses and civil partners | Applies from 6 April 2026 |
| Unused pension funds | Most unused pension funds and death benefits brought into the estate for inheritance tax, with personal representatives needing pension scheme information much earlier | For deaths on or after 6 April 2027 |
| Residence-based inheritance tax | Exposure of worldwide assets now turns on long-term UK residence rather than domicile | In force since 6 April 2025 |
| Intestacy statutory legacy | A surviving spouse or civil partner takes the first £322,000 plus personal chattels where there are children, and half the balance | Since 26 July 2023 |
| Wills law modernisation | Law Commission draft Bill would replace the Wills Act 1837, including electronic wills and a court dispensing power | Recommendations only; government reviewing |
The pension change is the one most likely to catch executors out. Pension schemes, not the estate, hold the funds, yet the tax will sit with the estate calculation. Executors will need to identify every scheme early and coordinate with administrators to avoid late payment interest. Our guide to inheritance tax on pensions and business property relief reform explain the detail.
Key decisions for executors and administrators
Should a professional act, or the family?
Lay executors can administer an estate themselves, and for a small estate with a UK bank account and one property that is often sensible. The calculus changes where there is inheritance tax to pay, a business, foreign assets, a beneficiary under a disability, a family dispute or doubt about the will. A lay executor can also appoint probate solicitors London-based to act as their agent while remaining executor, or renounce or reserve their right to act so a professional takes the grant.
Grant of probate or letters of administration?
Where a valid will appoints executors who are willing to act, they apply for a grant of probate. Where there is no will, or the will names no executor who can act, the person with priority under the Non-Contentious Probate Rules applies for letters of administration, with or without the will annexed. Our guide to the intestacy rules explains who inherits without a will.
When is it safe to distribute?
Personal representatives are not bound to distribute before the end of a year from death, often called the executor's year. Practical safety also depends on advertising for creditors under section 27 of the Trustee Act 1925, on the six-month window for Inheritance Act claims after the grant, and on HMRC confirming that no more tax is due. Interim distributions are common, but they should be sized so that enough is retained to meet any likely liability.
Executors are personally liable for mistakes. The right question is not "how fast can we distribute?" but "what could still come back to the estate, and have we kept enough to meet it?"
The estate administration process, step by step
Every estate is different, but most follow the same sequence. The order matters because tax, grant and asset collection depend on each other.
- Secure the estate and find the will. Register the death, locate the original will and any codicils, secure the property and insurance, and check whether a will is held by a solicitor or recorded with a will registry. Do not unstaple or mark the original will.
- Identify assets and liabilities. Write to banks, investment managers, pension schemes, insurers, share registrars and HMRC. Obtain date-of-death valuations, including a professional valuation of any property, as HMRC can challenge low figures.
- Work out the inheritance tax position. Decide whether the estate is excepted or needs an IHT400, gather details of lifetime gifts made in the seven years before death, and claim reliefs and transferable allowances.
- Pay any tax due and apply for the grant. Arrange payment from the deceased's accounts where possible, then submit the probate application. The Probate Registry may raise queries about the will's execution or condition, which need careful answers.
- Collect assets and pay debts. Register the grant, close accounts, sell or transfer investments and property, and settle debts in the statutory order. Place section 27 notices and allow at least two months for claims.
- Finalise tax. Report income and gains arising during the administration, deal with any corrective inheritance tax account, and seek clearance from HMRC before final distribution.
- Prepare estate accounts and distribute. Draw up estate accounts for beneficiaries to approve, transfer land by assent, and pay legacies and the residue, taking receipts.
Timing depends on the size of the estate, HMRC and Probate Registry processing, and whether property needs to be sold. Our step-by-step guide to how probate works covers each stage in more depth.
Documents and information to assemble
Executors save weeks by gathering the paperwork early. Probate solicitors London clients instruct will typically ask for the following.
Will and identity documents
The original will and any codicils, the death certificate, and details of the deceased's address history, marital status and nationality. A copy of any earlier will can matter if validity is questioned.
Asset schedules and valuations
Account statements at the date of death, investment valuations, property valuations and details of personal possessions of significant value. For a business, recent accounts and the articles of association.
Lifetime gifts and trusts
Records of gifts made in the seven years before death, any trusts the deceased created or benefited from, and earlier IHT accounts. These determine whether reliefs and allowances are still available.
Pensions, insurance and foreign assets
Pension scheme details and expression-of-wish forms, life policies and whether they are written in trust, and documents for any property, bank accounts or shares held outside the UK.
Where the deceased lacked capacity in later life, the deputy's or attorney's records are also useful. Our powers of attorney and Court of Protection team works alongside the probate team where an attorney's accounts need review.
Risks and common mistakes in estate administration
Most estate problems that reach probate solicitors London-wide come from a handful of predictable errors. They are expensive because the executor bears the loss personally.
Distributing before claims are known
An executor who distributes early and then faces a creditor or an Inheritance Act claim may have to meet it personally. The Act gives eligible applicants six months from the first grant to bring a claim, and the court can extend that period. Personal representatives who distribute after the six months have expired are protected against late claims, though assets can still be recovered from beneficiaries. Placing section 27 notices protects against unknown creditors. Keeping a sensible retention until those periods have run is the simplest protection.
Undervaluing property or overlooking gifts
HMRC frequently reviews date-of-death property values and can issue penalties where a valuation was careless. Use an independent professional valuer who knows the purpose of the valuation, rather than an estate agent's marketing figure. Executors must also make reasonable enquiries about lifetime gifts. Gifts in the seven years before death can use up the nil-rate band, and gifts with reservation of benefit, such as a house given away but still lived in, are treated as part of the estate. Our guide to the seven-year rule explains how this works.
Missing the inheritance tax deadline
Interest runs from the end of the sixth month after the month of death, even if the delay was caused by waiting for valuations. Where the full position is not yet known, executors can pay on account to stop interest running. Penalties can apply to an incorrect return as well as a late one. Agreeing values with HMRC and the District Valuer can take months, so it pays to start early, keep a clear file and correct any errors promptly with a corrective account.
Conflicts between executors and beneficiaries
Executors who are also beneficiaries can find their personal interests in conflict with their duties, for example when buying an estate asset or deciding whether to sell the family home. Records, independent valuations and transparent estate accounts go a long way. Where relations break down, the High Court can replace or remove a personal representative under section 50 of the Administration of Justice Act 1985. Disputes of this kind are handled by our contentious probate solicitors.
Ignoring foreign assets until the end
A foreign property or bank account can hold up the whole estate. Local rules may require a separate grant, resealing of the English grant, or local succession documents, and may decide who inherits that asset regardless of the English will. Forced heirship regimes and local taxes can change the distribution. Identifying overseas assets in the first weeks lets the foreign process run in parallel rather than after the English administration is finished.
If the deceased had a self-invested pension, a company or a property abroad, ask for advice before applying for the grant. Decisions taken early, such as the values reported to HMRC and whether to claim business relief, are hard to unpick later.
Cross-border estates: Bangladesh, the Gulf, the EU and Asia
Many estates handled by probate solicitors London-based include assets abroad, and many British Bangladeshi families own land in Bangladesh. As a general rule English law deals with succession to movable property by reference to the law of the deceased's domicile, while succession to land is governed by the law of the place where the land is. A valid English will may therefore not control a plot in Dhaka or Sylhet.
In Bangladesh, succession for Muslims is generally governed by Islamic personal law, which fixes the shares of heirs, while Hindu and other communities have their own personal laws. Banks and registries there may require a succession certificate or locally recognised documents rather than an English grant, and title often needs mutation in local land records. TRW & Co's offices in Dhaka, Chattogram and Sylhet can handle that side of the estate while the London office deals with the English administration. See our pages on UK–Bangladesh succession and inheriting property in Bangladesh as a UK resident.
The UK inheritance tax position runs separately. Since 6 April 2025 worldwide assets are within scope where the deceased was a long-term UK resident, so a Bangladesh property may be taxable in the UK even if Bangladeshi formalities are entirely local. In the Gulf, Singapore, China and EU states, the questions are similar: whether the English grant is recognised, whether local forced heirship rules apply, and whether local taxes create double taxation that needs relief. Our international private client team coordinates these issues.
Probate solicitors London executors can rely on: how TRW & Co helps
TRW & Co's London office is authorised and regulated by the Solicitors Regulation Authority. We act for executors, administrators, beneficiaries and family members, either running the whole administration or supporting lay executors on specific stages.
Full estate administration
We take instructions from executors, identify and value assets, prepare the inheritance tax account, obtain the grant, collect assets, settle debts and prepare estate accounts. Executors receive regular updates and a clear record of each decision.
Grant-only and tax support
For families who prefer to handle most of the work themselves, we prepare the probate application and IHT forms, advise on reliefs and lifetime gifts, and deal with Probate Registry or HMRC queries.
Complex and cross-border estates
We advise on estates with business interests, trusts, pensions and assets in Bangladesh and other jurisdictions, working with our overseas offices and local counsel so that foreign steps run alongside the English administration.
Post-death variations and disputes
We advise on deeds of variation within the two-year window for rearranging an estate, on trust interests arising under the will, and on early resolution where a beneficiary or family member raises a concern. Our trusts solicitors handle continuing will trusts.
As probate solicitors London families rely on for clear advice, we do not promise timescales outside our control, such as Probate Registry or HMRC processing, but we explain what drives them and how to reduce delay. Planning ahead also helps: our wills and estate planning solicitors can review existing wills in light of the 2026 and 2027 tax changes.
Checklist for executors and families
Before you start, or when you instruct probate solicitors London-based, work through these questions.
- Do we have the original will, and does it look properly signed and witnessed?
- Who are the executors, and are they all willing and able to act?
- Which assets pass under the will, and which pass outside it by survivorship, nomination or trust?
- Is inheritance tax payable, and which reliefs and transferable allowances can be claimed?
- Were there lifetime gifts in the seven years before death, or gifts with reservation?
- Are there pension funds that will be affected by the April 2027 changes?
- Are there assets abroad that need a local grant or local succession documents?
- Is anyone likely to challenge the will or claim under the Inheritance Act?
- How much should be retained before interim distributions, and for how long?
To discuss an estate, contact our London office by email at info@trw.co or by phone on +880 1779 127165. Our office is at Holborn Gate, 330 High Holborn, London WC1V 7QH. You can also explore all of our practice areas.
Frequently asked questions
01Do I need a solicitor to apply for probate?
No. Executors can apply for probate themselves online or on paper, and many straightforward estates are handled without a solicitor. Professional help becomes valuable where inheritance tax is payable, there is a business, trust, pension or foreign asset, the will may be challenged, or the executors cannot agree. A solicitor can also act only for specific stages, such as preparing the IHT account and grant application, while the family handles the rest. Executors remain personally responsible either way, so it helps to understand the risks before deciding.
02How long does probate take in England and Wales?
There is no fixed timescale. The overall administration depends on how quickly assets are valued, whether an inheritance tax account is required, Probate Registry processing times, and whether property has to be sold. A simple estate with no tax can be completed in months, while estates with tax, businesses or foreign assets often take a year or more. Executors are not obliged to distribute before the end of a year from death, and many wait until the six-month Inheritance Act period has passed.
03Is there a fee to apply for probate?
There is no court fee if the estate is worth £5,000 or less. Above that a fixed application fee applies, together with a small fee for each extra official copy of the grant. Court fees change from time to time, so check the current HMCTS fee before applying. Professional fees for estate administration are separate and depend on the work involved; any solicitor should give you a clear estimate and explain how costs will be charged to the estate.
04What happens if someone dies without a will?
The intestacy rules in the Administration of Estates Act 1925 decide who inherits. A surviving spouse or civil partner takes everything if there are no children; if there are children, the spouse takes personal possessions, a statutory legacy of £322,000 and half the rest, with the children sharing the other half. Unmarried partners receive nothing under the rules, although they may be able to bring an Inheritance Act claim. The person with priority applies for letters of administration rather than probate.
05When do executors have to pay inheritance tax?
Inheritance tax is due by the end of the sixth month after the month of death, and interest is charged after that. Some or all of the tax usually has to be paid before the grant is issued. Funds can often be released directly from the deceased's bank accounts to HMRC, and tax on land and certain other assets can be paid in annual instalments. Executors who cannot finalise values can pay on account to limit interest.
06How will the pension changes affect estates from April 2027?
For deaths on or after 6 April 2027, most unused pension funds and pension death benefits will be brought within the estate for inheritance tax purposes. That can push estates over the nil-rate band and increase the tax bill even though the pension scheme, not the executors, controls the funds. Executors will need to identify every scheme early and work with administrators to calculate and pay the tax on time. Detailed rules continue to be published by HMRC, so advice should reflect the latest guidance.
07Can a UK grant of probate be used for property in Bangladesh?
Not usually on its own. Succession to land in Bangladesh is generally governed by Bangladeshi law, including the personal law of the deceased's community, and local banks and land offices may need a succession certificate or other locally recognised documents. Title may then need mutation in the land records. TRW & Co's offices in Bangladesh can handle these steps while the London office manages the English estate, and UK inheritance tax may still apply to the Bangladeshi asset.
Sources and official materials
- Applying for probate — HMCTS guidance on grants and how to apply
- Inheritance Tax — Thresholds, rates and reliefs
- Pay your Inheritance Tax bill — Deadlines, interest and payment methods
- Administration of Estates Act 1925 — Duties of personal representatives and intestacy
- Inheritance (Provision for Family and Dependants) Act 1975 — Claims against an estate
- Non-Contentious Probate Rules 1987 — Priority to apply and registry procedure
- Law Commission: Wills — Modernising Wills Law report and draft Bill
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.