UK probate process — step-by-step for 2026/27

What probate actually is

Probate is the legal process of:

1. Proving the will — a court confirms the will is the valid last will of the deceased
2. Authorising the executor — the court issues a "grant of probate" naming the executor as the legal representative
3. Empowering the executor to act — banks, insurers, share registrars, HMRC and others will only release the deceased's assets to someone holding the grant

If there's no will, the equivalent is a "grant of letters of administration" issued to the person entitled under intestacy rules (usually the closest relative). The administrator's job is broadly the same as an executor's but they're working from intestacy rules rather than a will.

When probate is and isn't needed

Probate IS usually needed

• Property owned solely by the deceased (or as "tenants in common" with another) — always
• Bank or building society accounts over £5,000-£50,000 (each bank sets its own threshold)
• Stocks and shares held in the deceased's sole name
• Investment ISAs and GIAs
• Premium Bonds (NS&I) over £5,000
• Pension lump sums (depending on the scheme; often paid out without probate via the trustee's discretion)

Probate may NOT be needed

• Everything jointly owned with a surviving spouse/partner ("joint tenants") — passes automatically to survivor by survivorship
• Bank accounts under each bank's threshold (typically £5,000-£25,000)
• Pensions where the trustees pay benefits via discretion (most modern DC pensions)
• Small estates of less than £5,000 total

If all assets fall into "not needed" categories, probate is unnecessary — just deal directly with each institution. For most homeowner estates, this isn't the case.

The 9-step probate process

Step 1: Register the death & obtain death certificates

Within 5 days of death (or 8 days in Scotland), the death must be registered with the local register office. You'll need to take:

• Medical certificate of cause of death (issued by the doctor or hospital)
• Deceased's birth certificate, NHS card, passport, marriage certificate if available
• Identification for yourself

The register office will issue a death certificate (£12.50 each, multiple copies recommended — 8-10 typically). You'll need separate copies for banks, insurers, share registrars, HMRC, the pension provider, etc. Cheaper to buy at registration than later.

Step 2: Find the will & identify the executor

Search:

• The deceased's home (filing cabinets, safe, important documents folder)
• HM Courts & Tribunals Probate Service (free will storage)
• The deceased's solicitor (if known)
• Their bank (sometimes wills are held in safety deposit boxes)
• The National Will Register (a paid search service)

If no will is found after thorough search, the estate is treated as intestate.

Step 3: Organise the funeral

The executor (or family member, if executor not yet identified) typically arranges the funeral. Funeral costs are paid from the estate — even before probate is granted, most funeral directors will invoice the estate, and most banks will release funds specifically for funeral costs from the deceased's accounts.

Funeral costs in 2026/27: typically £4,000-£5,000 for a standard funeral; £2,000-£3,000 for a direct cremation; £7,000+ for elaborate services. Pre-paid funeral plans (Co-op, Dignity, etc.) can simplify this.

Step 4: Value the estate — the biggest step

The executor must establish the value of everything the deceased owned and owed at the date of death. This is the most time-consuming part of probate. Steps:

• Bank accounts: write to each bank with a death certificate. They'll provide a statement of balances at date of death.
• Investments: contact each broker / platform for valuations at date of death
• Pensions: contact each pension scheme for the value of any death benefits (some pensions pay lump sums via trustees' discretion; some pass to a named beneficiary outside probate)
• Property: get formal valuations from estate agents (typically 3 valuations for HMRC purposes, especially for IHT-liable estates). A surveyor's valuation is more rigorous for large estates.
• Personal possessions: cars, jewellery, art, antiques — rough valuation usually adequate; specialist valuations for high-value items
• Business interests: shares in private companies, partnerships — usually require specialist valuation
• Debts: mortgage outstanding, credit cards, utility bills owed at date of death, unpaid taxes

Allow 6-12 weeks for this step. Banks typically take 2-4 weeks to respond; share registrars can take similar.

Step 5: Complete the IHT form (IHT205 or IHT400)

HMRC requires a form for nearly every estate (except very small ones):

• IHT205: "excepted estates" — estates where no IHT is due and the estate is below specific thresholds. Simpler form.
• IHT400: full inheritance tax return. Required for any estate with IHT due, or estates above the excepted estate thresholds (currently £325k for some categories; £3m+ for spousal-transfer cases). Detailed schedules for each asset class.

The IHT400 is detailed but doable for DIY executors with moderate estates. HMRC's notes (IHT400 Notes) are extensive. Allow 2-4 weeks to complete fully.

Key inheritance tax thresholds (2026/27):

• Nil-Rate Band (NRB): £325,000 per person
• Residence Nil-Rate Band (RNRB): £175,000 per person (for property passed to direct descendants)
• Spousal transfer: unused NRB and RNRB pass to surviving spouse, potentially doubling the thresholds
• IHT rate above thresholds: 40% (or 36% if 10%+ of estate goes to charity)

Step 6: Pay any inheritance tax due

If IHT is due, the executor must pay it BEFORE the probate grant is issued. This creates a cashflow problem: the estate's assets are frozen until probate, but probate requires the tax paid first.

Three ways to handle this:

• Direct Payment Scheme: HMRC and banks have arrangements where IHT can be paid directly from the deceased's bank accounts, even before probate. Form IHT423.
• Executor loan: borrow from a bank against the future estate value. Interest-bearing; specialist lenders (Tower Street Finance, etc.) offer probate loans
• Instalments: IHT on property and certain other assets can be paid over 10 years (interest applies). The first instalment is due 6 months after death.

For estates with IHT due, this is often the biggest practical hurdle.

Step 7: Apply for probate

Once IHT is sorted (or confirmed not due), submit the probate application:

• Online via the gov.uk probate service — preferred route for DIY executors
• Paper form PA1P (with will) or PA1A (without will, intestate)
• Court fee: £300 in 2026/27 for estates over £5,000 (no fee under £5,000). Plus £1.50 per extra copy of the grant (most executors order 10-15 copies for distribution to institutions)
• Submit the will: the ORIGINAL will is submitted to the probate registry (not a copy)

The probate registry checks the will, the application, and the IHT clearance. They issue the grant of probate if everything is in order.

Step 8: Collect assets & pay debts

With probate granted, the executor presents copies of the grant to each institution. The institution releases the assets to the executor's "executor account" (typically a new bank account opened for the estate).

The executor then pays:

• Any outstanding debts (utilities, credit cards, loans)
• Funeral costs (if not already paid)
• Probate fees and legal fees (if a solicitor was used)
• Estate administration costs (advertising for creditors, valuations, etc.)
• Inheritance tax instalments if applicable

Step 9: Distribute the estate to beneficiaries

Once debts and taxes are paid, the remaining estate is distributed per the will (or intestacy rules). Steps:

• Specific gifts first (named items, pecuniary legacies)
• Residual estate to residual beneficiaries
• If a beneficiary is under 18, the executor typically retains the funds as trustee until the beneficiary reaches the specified age
• Executor produces "estate accounts" showing the full history of receipts and payments — given to all residual beneficiaries
• Beneficiaries sign a "receipt and release" confirming they've received their inheritance

The executor's job is essentially done when distribution is complete and the estate accounts are signed off.

Typical timeline

Complex estates (property sales, foreign assets, contested wills, business interests) can take 18-36 months.

DIY probate vs solicitor

DIY suitable for:

• Estates under £500,000 (clearly under IHT thresholds)
• Single beneficiary or small number of cooperative beneficiaries
• Standard assets (bank accounts, one property, some shares)
• No business interests
• No foreign assets
• No disputes anticipated

DIY costs: £300 court fee + ~£15-£30 in death certificate copies + £1.50 per extra grant copy × 10-15 = ~£345 total court/admin costs.

Solicitor probate suitable for:

• IHT-liable estates (over £325k single / £650k+ couple thresholds)
• Multiple beneficiaries with potential disputes
• Business interests (private company shares, partnerships)
• Foreign assets requiring international probate
• Disabled beneficiaries (vulnerable persons trusts)
• Executors who don't have the time or temperament

Solicitor probate costs: typically 1-5% of estate value in fees. For a £500k estate, that's £5,000-£25,000. Some solicitors charge fixed fees (£1,500-£3,000 for straightforward estates); banks' executor services typically charge percentage-based fees that can be very expensive (3-5% common).

Specialist probate services (Final Duties, Co-op Legal Services) charge ~£1,500-£3,000 for standard estates — cheaper than banks, more structured than appointing a high-street solicitor.

Total probate costs at a glance

Executor duties & liabilities

Being an executor is a serious legal responsibility:

• Duty of care: act in the best interests of beneficiaries; not gain personally beyond any will-specified executor's fee
• Duty to account: maintain accurate records; produce estate accounts for residual beneficiaries
• Duty to act impartially: not favour one beneficiary over another
• Personal liability: an executor can be personally liable for losses caused by negligence — e.g. distributing assets before paying all debts, then a creditor surfaces
• Statutory notice protection: placing a "Trustee Act notice" in the London Gazette and local paper protects the executor against later-emerging creditors (after the notice period of 2 months)

For executors with concerns: a solicitor's involvement provides indemnity and professional liability cover. For DIY executors, the statutory notices are essential.

Frequently asked questions

Related guides

• Will writing complete guide
• LPA complete guide
• Trusts in plain English
• Deed of variation — post-death IHT planning
• UK Inheritance Tax guide
• Inheritance tax calculator
• IHT 7-year gift tracker