Probate UK 2026/27 — Grant of Probate, Fees, IHT400 & Timelines

Probate — the Grant of Probate (or Grant of Representation) — is the legal document that gives an executor the authority to collect a deceased person's assets, pay debts and distribute the estate. In England and Wales it is issued by the Probate Registry; in Scotland the equivalent is Confirmation. Whether a Grant is needed depends on the asset holder and the estate, not a single UK-wide bank threshold. For England and Wales, the current application fee is £526 when the estate is over £5,000, with no fee at or below £5,000; extra copies ordered with the application cost £2 each. Inheritance Tax must be assessed and, where due, paid or reported before probate can usually proceed. Estimate the tax before you apply with the Probate Calculator→.

This guide covers when probate is and is not needed, the application process and fees, the IHT reporting and payment deadlines, the executor's duties, and why processing times vary.

When Is Probate Needed?

The rules are driven by the asset holders, not by a single statutory threshold: each bank, building society and share registrar sets its own limit (commonly £5,000–£15,000) below which it releases funds without a Grant. Property owned solely in the deceased's name almost always requires probate to sell or transfer. Jointly owned property held as joint tenants passes automatically to the survivor, but a tenants in common share needs probate. If there is no Will, the same authority is granted as Letters of Administration, and the rules of intestacy decide who inherits.

The Application Process and Fees

The application can be made by the executors using the GOV.UK service or the relevant paper process. You may need the original Will and codicils, death and IHT information, and details of the executors and estate. A straightforward estate may be handled without a solicitor, but complex assets, foreign property, trusts, disputes or uncertainty about IHT justify professional advice. Legal fees vary; obtain a written quote rather than relying on a fixed range.

The IHT Forms and the 6-Month Deadline

Inheritance Tax is charged at 40% above the £325,000 nil-rate band, with the residence nil-rate band potentially adding up to £175,000 where a qualifying home passes to direct descendants. Transferable unused bands can change the result for a surviving spouse or civil partner. IHT is due by the end of the sixth month after the month of death; interest runs from the due date. A payment towards IHT is usually needed before probate, although instalment and payment arrangements may apply. Certain land, business property and shares can qualify for payment by ten annual instalments, with interest.

The Executor's Duties

Executors act in a fiduciary capacity: they must value the estate correctly, pay all valid debts including tax before distributions, and keep records. Distributing to beneficiaries before debts are settled can make the executor personally liable for a shortfall. Income tax and CGT matters can continue for the deceased and the estate until administration ends; the personal representatives may need to file the relevant returns. Later asset sales by the estate use the estate's own CGT rules and allowances, not an executor's personal allowance.

Worked Example — A Typical Estate

Robert dies leaving a flat worth £400,000, £60,000 in savings and £10,000 of shares, with debts of £25,000. He has a Will leaving everything to his daughter.

The simplified illustration assumes the residence nil-rate band is available and that the home passes to a direct descendant, so no IHT is payable. Whether an IHT400, IHT435 or other reporting is required depends on the estate facts and HMRC's current excepted-estate rules. The executor pays the current probate fee if applicable, waits for the required documents and Grant, then closes the accounts and distributes the estate.

Scotland and Northern Ireland — Different Routes

Probate is an England and Wales process; Scotland uses Confirmation, issued through the Scottish courts, and Northern Ireland has its own Probate Office, forms and fees. Scottish Confirmation uses an inventory, while Northern Ireland has separate procedures and may use IHT421 with IHT400. Executors in Scotland are called executors-nominate or executors-dative. If assets sit in more than one jurisdiction, separate authority or resealing may be needed. Check the relevant court's current rules rather than carrying England and Wales fees or forms across the UK.

Caveats and Contested Estates

If someone disputes the Will, they can enter a caveat at the Probate Registry, which blocks the Grant for up to six months and freezes the estate while the dispute is resolved. Common grounds include lack of testamentary capacity, undue influence, or a later Will superseding the one presented. Executors facing a caveat should not distribute anything — doing so while a caveat is active makes them personally exposed. Most disputes settle through mediation or a deed of variation rather than full litigation, and a deed of variation can also redirect the estate within two years of death for IHT planning, treating the change as if the deceased had made it. Neither route is DIY territory: contested estates are where probate solicitors earn their fees.

Managing the Process

Frequently Asked Questions

Evidence and decision checks

A reliable probate uk 2026 27 review starts by fixing the tax year and the date on which the relevant event happened. Record the person's or business's status, the income or transaction category, the amount before tax, tax already withheld, and any election or claim being relied on. Do not combine a headline figure with a final liability: the result can change when another income source, a payment date, an ownership interest or a qualifying condition is added.

Keep the source documents behind every important input. Depending on the subject, that may include payslips, invoices, bank statements, contracts, provider statements, travel records, HMRC notices, payroll submissions, valuations or correspondence. Where an amount is apportioned, write down the method and retain the underlying total. If a correction is made, preserve the original figure and explain the reason, date and evidence for the replacement.

Before relying on the result, check the current official guidance for the same tax year and jurisdiction. Distinguish enacted law from a consultation, draft measure, announcement or future proposal, and record the effective date. Reconcile the final estimate to the relevant return, payroll record or HMRC account. A calculator or explanatory guide can support a decision, but it cannot replace the eligibility test or the official filing and payment process.

Evidence and decision checks

A reliable probate uk 2026 27 review starts by fixing the tax year and the date on which the relevant event happened. Record the person's or business's status, the income or transaction category, the amount before tax, tax already withheld, and any election or claim being relied on. Do not combine a headline figure with a final liability: the result can change when another income source, a payment date, an ownership interest or a qualifying condition is added.

Keep the source documents behind every important input. Depending on the subject, that may include payslips, invoices, bank statements, contracts, provider statements, travel records, HMRC notices, payroll submissions, valuations or correspondence. Where an amount is apportioned, write down the method and retain the underlying total. If a correction is made, preserve the original figure and explain the reason, date and evidence for the replacement.

Before relying on the result, check the current official guidance for the same tax year and jurisdiction. Distinguish enacted law from a consultation, draft measure, announcement or future proposal, and record the effective date. Reconcile the final estimate to the relevant return, payroll record or HMRC account. A calculator or explanatory guide can support a decision, but it cannot replace the eligibility test or the official filing and payment process.

Keep date-of-death valuations, payment references and administration-period income in separate schedules.

Separate the probate file from the deceased's final tax return while preserving the links between them.

Probate administration and tax evidence

The personal representative should build an asset and liability schedule at the date of death. Obtain bank and investment statements, property and contents valuations, debts, funeral costs, insurance, jointly owned assets, trusts, pensions and the seven-year gift history. A later sale price can support a valuation but is not automatically the date-of-death value.

Keep probate, Inheritance Tax and the deceased's final Income Tax work separate while linking them through a master chronology. Record payments, references, valuations, correspondence and professional decisions. Some estates may need tax paid before the grant, while other assets can use instalments. Confirm the current HMRC and probate process rather than relying on an old estate file.

When assets are sold during administration, record the administration period income and gains separately. Beneficiaries, executors and advisers should know which return or account contains each figure.

Estimate the IHT and costs on an estate with the Probate Calculator→, then read the Inheritance Tax guide for the bands and the Inheritance Gifts guide if the deceased made gifts in the seven years before death.

Official sources

• GOV.UK: probate fees
• GOV.UK: valuing an estate
• GOV.UK: paying Inheritance Tax
• GOV.UK: paying Inheritance Tax by instalments
• GOV.UK: what to do after a death

These GOV.UK sources are the official references for probate fees, estate valuation, Inheritance Tax payment, instalment arrangements and executor steps described in this guide.