HMRC Inheritance Tax: Applying for Probate or Confirmation
To be able to get access to the assets in the deceased's estate, you normally need to get a grant of representation. In England, Wales and Northern Ireland, the two most common types of grant are
- a grant of probate, where the deceased has left a Will, and
- a grant of letters of administration, where the deceased has not left a Will.
In Scotland, the grant is a grant of Confirmation.
You can find more information about grants of representation and whether one is needed for the estate you are dealing with, in our Customer Guide in the section: What is a grant of probate/confirmation and how do I get one?
The present Inheritance Tax threshold is £300,000. Very broadly, if the net value of the assets owned by deceased, together with
- their share of any assets owned jointly,
- any assets held in trust from which they had the right to benefit,
- any assets they had given away in the 7 years before they died, and
- any assets which they had given to someone else, but in which they retained an interest or benefit
does not exceed this figure, there should be no Inheritance Tax to pay as a result of the death. Where the tax threshold is exceeded, you will have to pay at least some of the inheritance tax that is due before you can get a grant.
If the deceased's estate meets certain conditions, you will be able to get a grant by providing only basic information. We call such an estate an 'excepted estate'. Most estates in the UK (over 80%) qualify as an 'excepted estate'. There is no Inheritance Tax to pay on an estate that qualifies as an 'excepted estate'
To find out what you should do next, click on the country where the deceased lived.
