What is probate?

A grant of probate gives you the legal right to deal with someone's estate. If you need a grant of probate, you'll need to apply for it online or by post.

Do I need a grant of probate?

If you're the executor of someone's estate, you'll need to apply for a grant of probate to give you the legal right to deal with their estate.

Find out more about what executors do

You may not need a grant of probate for a smaller estate (usually less than £5,000). In this case, write to the deceased person's bank, building society or whoever's holding the money and ask whether they'll make a payment to you without receiving a grant of probate. 

How do I apply for probate?

You can either apply for a grant of probate by post or online.

Applying by post

1. If there is a will, you need to complete a PA1P form and if there isn't a will, you need to complete a PA1A form. You may need to complete the relevant Inheritance Tax (IHT) form depending on the estate. Call the Probate and Inheritance Tax Helpline on 0300 123 1072 to request these forms.
2. Send the completed forms to the local Probate Registry along with an official copy of the death certificate, the last original will and any codicils (a document outlining a small amendment to the will). There is a £300 fee, plus £1.50 for each extra official copy of the grant (you need a copy for each asset holder). 

Applying online

You can apply for a grant of probate online on GOV.UK. You can pay online and you'll need to send a copy of the will separately. You'll be asked how many copies of the grant you need. 

Apply for probate online on GOV.UK

How do I value the estate?

If you're the executor, you'll need to value the estate of the person who's died.

Start with everything that they owned at the time of their death. This includes property, possessions and money, minus any debts they owed, such as a mortgage, loans and bills. The estate may also include assets held jointly with others.

For assets such as property or land, you should get a professional valuation.

HMRC recommends having items worth more than £500 valued professionally.

Find out more about valuing an estate on GOV.UK

How do I pay Inheritance Tax?

Before you report the value of the estate, check if you need to send details of the estate so that you can complete the correct forms if necessary. Some estates don't need to be reported for Inheritance Tax (IHT).

There’s no IHT to pay on estates left entirely to a spouse, civil partner or charity.

Find out more about valuing an estate for Inheritance Tax on GOV.UK

IHT may have to be paid on the estate if it's worth more than the tax-free threshold of £325,000. If a house the deceased lived in before dying is left to their children or grandchildren, the threshold increases to £500,000. After that, IHT is payable at 40%.

If one partner dies and hasn’t used their tax-free allowance, this can be passed on to the surviving partner, giving them a higher threshold of up to £1,000,000 before IHT applies

If there could be IHT to pay, get a professional valuation on high-value items such as a house or stock market investments, as you'll need to give HMRC a detailed account along with valuations.

If the valuations aren't accurate, you may have to pay penalties. 

You can download an IHT form online on GOV.UK or you can order a form by calling the Probate and Inheritance Tax helpline on 0300 123 1072.

Download an IHT form on GOV.UK

How do I distribute the estate?

These are the main tasks involved in distributing the estate:

• If the will states a specific item of personal property is to be given (‘bequeathed’) to someone, you can do this before probate is granted – but make sure you have the items valued and there are sufficient funds to pay any IHT from other assets.
• Once all the assets have been collected and all the bills have been paid, draw up estate accounts for each beneficiary. Estate accounts show details of all the money that's come into and out of the estate (including assets and debts) as well as the final amount to be distributed to the beneficiaries.
• Beneficiaries who are bankrupt may not be entitled to receive their inheritance, so it's a good idea to carry out bankruptcy searches using the Individual Insolvency Register on GOV.UK.
• Distribute the estate in accordance with the terms of the will, making sure at least 2 trustees are named for any gifts left to beneficiaries under 18. You may want to wait 10 months after probate is granted before distributing the estate in case any claims are made against it. If you don't, you and any other executors are personally responsible for any claims that arise later down the line.
• Give each beneficiary an R185 tax form for their share of estate income. You can call the Probate and Inheritance Tax Helpline on 0300 123 1072 for more information about this.
• Make sure you keep clear records of the work you’ve done so you can answer any questions and challenges over how you administered the estate.

Find out more about dealing with the estate