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Probate (or confirmation in Scotland) is the system you go through if you're handling the estate of someone who's died. It gives you the legal right to distribute the estate according to the deceased’s wishes. Inheritance Tax forms are part of the process even if the estate doesn't owe Inheritance Tax.
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If the deceased left a will, it usually names one or more
'executors' who can apply for the grant of probate.
If the named executor doesn't want to act, someone else named
in the will can apply (depending on a strict order of priority).
This person is called 'the administrator' and they apply for
a grant of 'letters of administration with will'.
If the deceased died without leaving a will, a blood relative can apply for a grant of 'letters of administration'. This is based on a strict next-of-kin order of priority defined in the 'rules of intestacy'. The person who applies is also called the administrator.
The catch-all term for a grant of probate, letters of administration with will or letters of administration is a grant of 'representation'. The catch-all term for an executor or administrator is 'personal representative'.
More about probate - GOV.UK website (Opens new window)
More about what to do if there's no will - GOV.UK website (Opens new window)
Scotland and Northern Ireland have different legal systems, processes and terms. The terminology is generally the same in Northern Ireland. However, in Scotland the process is called 'confirmation' and the personal representative applies for a grant of 'confirmation'. Different forms are required in Scotland and Northern Ireland too.
Read 'What to do after a death in Scotland' - the Scottish Government website (Opens new window)
Find the forms you need for confirmation in Scotland
Here is an overview of the steps to take in England and Wales, with more detail in the sections below. Again, the process differs in Scotland and Northern Ireland - please follow the links above for more information.
A grant may not be needed if the estate:
When you contact the deceased's bank or other financial institutions, they will either release the funds or tell you to get a grant of representation (or confirmation) first. Some banks and financial institutions may insist on a grant before giving you access to even a small amount of money.
You will almost certainly need a grant if the estate includes:
Find out how to value the estate of someone who has died
Read more about 'tenants in common' in HMRC's guide to passing on your home
You'll have to fill in an Inheritance Tax form in addition to the PA1 Probate Application form, even if the estate doesn’t owe Inheritance Tax. The estate will only owe Inheritance Tax if it's over the threshold (£325,000 in 2013-14).
The Inheritance Tax forms you need depend on the following:
Usually, if an estate has no Inheritance Tax to pay, it will be an excepted estate. However, this is not always the case. Some estates that don't owe Inheritance Tax still require a full Inheritance Tax account.
If you’re not sure whether the estate is an excepted estate, you’ll need to start filling in a Return of Estate Information form (form IHT205 in England and Wales). Depending on your answers to certain questions, the form will make clear when you should stop filling in that form and switch to form IHT400 (a full Inheritance Tax account) instead.Find the right Inheritance Tax and probate forms
See what qualifies as an excepted estate
More about applying for probate - GOV.UK website (Opens new window)
Send completed IHT205 forms and the PA1 Probate Application form to your nearest Probate Registry. You'll also have to include the original will (if there is one), the death certificate, and the probate fee. If you've filled in form IHT400, follow the instructions on page 55 of the IHT400 guidance notes.
The process is different in Scotland and Northern Ireland (see the links below).
Find the guidance notes for form IHT400, including where to send it
Read 'What to do after a death in Scotland' - Scottish Government website (Opens new window)
If the estate owes Inheritance Tax, you won't receive the grant of representation (or confirmation) unless you pay some or all of the Inheritance Tax first. The 'due date' is six months after the date of death.
Find out when Inheritance Tax is due
See the various ways to fund an Inheritance Tax payment
Once you've paid any Inheritance Tax and sent off the forms to the Probate Registry, the process takes about eight weeks if there are no problems. There are three stages:
After you get the grant of representation (or confirmation) and have paid any Inheritance Tax due, you can collect in the money from the estate. You can then pay any debts owed by the estate and distribute the estate according to the will or the rules of intestacy.
Contact the Probate and Inheritance Tax Helpline
Read more about Inheritance Tax and who has to pay
Find out more about Inheritance Tax and record keeping
