Probate Application Journey
The process for applying for a Grant of Probate (with a will) or Letters of Administration (without a will), from registering the death through to administering the estate and completing final accounts.
Who Uses This Journey
Personal representatives (executors named in a will, or administrators where there is no will) who need to administer a deceased person's estate. Also relevant for beneficiaries wanting to understand the process.
Stage-by-Stage Timeline
Register the Death
A death must be registered at the local Register Office within 5 days of the death (in England). The registrar issues a Death Certificate. You will need several certified copies — one for each bank, insurer, and asset holder. A Burial/Cremation Certificate (green form) is also issued.
- Only ordering one death certificate — you will need multiple certified copies
- Not informing the Department for Work and Pensions (DWP) quickly — state benefits may continue being paid, causing overpayment debt
Locate the Will and Check Validity
Search for the original will (check with the deceased's solicitor, National Will Register, Certainty, bank's strong box). A valid will must: be in writing, signed by the testator, and witnessed by two independent witnesses who both signed in the testator's presence. Identify the named executors.
- Original signed will (not a photocopy)
- Any codicils (amendments to the will)
- Acting on a photocopy — the original will is required for probate
- Assuming a will cannot be challenged — wills can be disputed on grounds of lack of capacity, undue influence, or invalid execution
Value the Estate
Compile a full inventory of the deceased's assets and liabilities as at date of death. Assets: property, bank accounts, investments, personal possessions, life insurance (paid to estate), business interests. Liabilities: mortgage, loans, credit cards, utility bills. This is needed for IHT purposes.
- Valuations of property (RICS surveyor or estate agent)
- Bank statements showing balances at death
- Investment/ISA statements
- Pension death benefit nominations (often not part of the estate)
- Outstanding mortgage and loan balances
- Forgetting foreign assets — these may need separate probate in that country
- Not claiming the nil-rate band transferable from a deceased spouse
- Undervaluing property — HMRC checks property valuations
Complete IHT400 (if IHT payable)
If the estate exceeds the nil-rate band (£325,000, or up to £1 million with residence nil-rate band and transferred allowances), Inheritance Tax (IHT) at 40% is payable on the excess. Form IHT400 is the full IHT return. For estates below the threshold, a simpler IHT205 (or IHT217) suffices. IHT must be paid before probate is granted (direct payment scheme available for funds in banks).
- Full estate valuation
- Evidence of gifts in the last 7 years (potentially exempt transfers — PETs)
- Details of any trusts
- Evidence of business or agricultural property relief if claimed
- Missing the 6-month IHT payment deadline — interest accrues at 2.6% above Bank of England base rate
- Not claiming all available reliefs (business property relief, agricultural relief)
- Failing to report gifts made in the 7 years before death
Apply for Grant of Probate (PA1P) or Letters of Administration (PA1A)
Apply online or by post. PA1P is for estates with a will; PA1A is for estates without a will (intestacy). Swear or affirm the executor's oath. The Probate Registry checks the papers. With a will, if HMRC has confirmed IHT (or it is an exempt estate), the grant is usually issued within 4–8 weeks.
- Original will (PA1P only)
- IHT421 or IHT205 with HMRC receipt/certificate
- Death certificate
- Completed PA1P or PA1A
- Executor/administrator's details
- Sending original will without keeping a certified copy
- Not including the IHT receipt — HMRC must confirm IHT is settled before probate is issued
Grant Issued
The Probate Registry issues the sealed Grant of Probate or Letters of Administration. This is the legal authority to administer the estate. Order several sealed copies — banks and institutions require an original sealed copy each.
- Not ordering enough sealed copies — causes repeated delays with each institution
- Distributing assets before obtaining the grant — personal liability risk
Administer the Estate
Collect all assets (present sealed grant to each bank, investment house, etc.), pay all debts and liabilities, deal with property (transfer or sell), pay legacies and specific bequests, and distribute the residue to beneficiaries as per the will or intestacy rules. Advertise for creditors (Trustee Act Notice in The Gazette and local newspaper) to limit personal liability.
- Sealed Grant of Probate or Letters of Administration
- Asset transfer forms for each institution
- Probate sale conveyancing documents for property
- Not advertising for creditors — executor can be personally liable for unknown debts
- Distributing the estate before all debts are paid
- Forgetting to deal with digital assets
Estate Accounts and Final Distribution
Prepare final estate accounts showing: all assets collected, debts paid, expenses incurred, and distributions made. Send accounts to all residuary beneficiaries for approval. Obtain receipts from beneficiaries. Keep accounts for at least 12 years (in case of later dispute).
- Not keeping detailed records throughout administration
- Distributing without obtaining signed receipts from beneficiaries
- Failing to account for income tax on any income earned by the estate during administration
Official Sources
Related Guides
Frequently asked questions
- How soon do I need to register a death?
- In England, a death must be registered at the local Register Office within five days of the death. The registrar issues a Death Certificate, for which you pay £12.50 per copy. You will need multiple certified copies for banks, insurers, and asset holders. A Burial or Cremation Certificate is also issued during this process.
- What makes a will valid for probate purposes?
- A valid will must be in writing, signed by the testator, and witnessed by two independent witnesses who both signed in the testator's presence. You must locate the original signed will, not a photocopy, as the original is required for probate. Any codicils, which are amendments to the will, must also be included.
- When do I have to pay Inheritance Tax?
- Inheritance Tax is payable at 40% on the estate value exceeding the nil-rate band, which is £325,000, or up to £1 million with residence nil-rate band and transferred allowances. IHT must be paid before probate is granted. The deadline is six months after the end of the month of death, after which interest accrues.
- How much does it cost to apply for probate?
- The application fee is £526 for estates over £5,000. There is no fee for estates of £5,000 or less. You must submit the completed PA1P or PA1A form, the original will (if applicable), the death certificate, and evidence that Inheritance Tax has been settled or the estate is exempt.
- How do I protect myself from unknown debts when administering an estate?
- You should advertise for creditors by placing a Trustee Act Notice in The Gazette and a local newspaper. This limits your personal liability for unknown debts. You must also pay all debts and liabilities before distributing the residue to beneficiaries to avoid personal liability risks.
- How long should I keep estate accounts?
- You should keep final estate accounts for at least 12 years in case of later disputes. These accounts must show all assets collected, debts paid, expenses incurred, and distributions made. You should send these accounts to all residuary beneficiaries for approval and obtain signed receipts from them.