Probate UK: Complete 2026 Guide for Executors & Administrators

At a glance

• What probate does: gives someone legal authority to collect in a deceased person's assets, settle debts, and distribute what remains — either as a grant of probate (there is a will) or letters of administration (there is not).
• Who applies: executors named in a will apply using form PA1P; the closest eligible relative applies using form PA1A where there is no will.
• Current fee: £526 where the estate is worth more than £5,000, following a sharp increase from £300 on 13 July 2026 — no fee if the estate is £5,000 or less. Always check GOV.UK for the current amount, as fees are reviewed periodically.
• Inheritance Tax reporting: most estates are now 'excepted estates' and report their value as part of the probate application itself — no separate HMRC form. A full account on form IHT400 is only needed where tax is due or specific conditions apply.
• Nil-rate band: normally no Inheritance Tax is due if the estate is below £325,000, or everything above that is left to a spouse, civil partner, or charity. An additional £175,000 residence nil-rate band can apply where a home passes to direct descendants. Both figures are frozen through the 2030–31 tax year.
• If there's no will: the intestacy rules in the Administration of Estates Act 1925 decide who inherits. A surviving spouse or civil partner currently receives a statutory legacy of £322,000 (since 26 July 2023) plus a share of the rest — check GOV.UK/HMRC for the figure current at the date of death.
• Governing procedure: probate applications in England and Wales are governed by the Non-Contentious Probate Rules 1987 (SI 1987/2024).

What is probate, and do you actually need it?

Probate is the legal authority to administer the estate of someone who has died. In England and Wales, that authority is granted by the Probate Registry, part of HM Courts and Tribunals Service, in the form of a document called a grant of representation.

Not every estate needs a grant. GOV.UK confirms you may not need probate if the person who died only had savings, or owned shares, money, or land jointly with others in a way that automatically passes to the surviving owner — for example, property held as 'joint tenants'. Each bank, building society, and share registrar sets its own rules about how much they will release without seeing a grant, so it is worth contacting the institutions directly to check before assuming a grant is (or is not) needed. Our separate guide on ways an estate can avoid needing probate covers this in more depth if you are trying to work out whether a grant applies to your situation at all.

Probate is usually unavoidable where the deceased held property or land solely in their own name, or where significant sums are held by institutions that insist on seeing a grant before releasing funds. Before applying, you must also check whether Inheritance Tax is due — see below.

Grant of probate vs letters of administration

There are two forms of grant of representation, depending on whether the deceased left a valid will:

• Grant of probate — issued where there is a valid will naming one or more executors, who apply for the grant.
• Letters of administration — issued where there is no will (or no executor able or willing to act), granted instead to the person entitled to apply under the intestacy rules, known as the administrator.

Both documents do broadly the same job: they prove to banks, the Land Registry, share registrars, and other institutions that the person holding them has the right to collect in the deceased's assets, settle their debts, and pass on what remains to the people entitled to inherit.

The executor and administrator role

An executor is a person named in a will to carry out its instructions. Executors derive their authority from the will itself, although in practice they usually still need a grant of probate to prove that authority to third parties such as banks and the Land Registry.

An administrator performs the same practical role but is appointed under the intestacy rules, or where a will exists but no named executor is willing or able to act. Administrators only get their authority once letters of administration are actually granted — unlike an executor, they cannot act before the grant is issued.

GOV.UK explains that where there is no will, the most 'entitled' person can apply to become administrator. This is normally the closest living relative — typically a husband, wife, or civil partner (including if separated but not divorced or dissolved), followed by children aged 18 or over (including legally adopted children, but not stepchildren). If the most entitled person does not want to act, they can appoint someone else using form PA12, or permanently give up their right using form PA16. Our guide to the role and duties of executors and administrators sets out what the job involves in practice, from the first weeks through to final distribution.

Applying for the grant: PA1P and PA1A

Once the estate has been valued and any Inheritance Tax position resolved (see below), you apply to the Probate Service, either online or by post using the relevant paper form:

• Form PA1P — used where there is a will, normally completed by an executor named in it.
• Form PA1A — used where there is no will, completed by the person entitled to administer the estate under the intestacy rules.

Both forms, along with supporting forms such as PA12 (power of attorney), PA13 (report a lost will), and PA16/PA17 (giving up rights to act), are listed in GOV.UK's probate forms and guidance collection. You will sign a statement of truth confirming the information given is accurate. Our guide to the probate registry and how applications are processed covers what happens after you submit, and our dedicated probate forms hub walks through the full range of postal forms, including what to do if a will is disputed or needs to be contested through the court process.

Probate fees — increased sharply on 13 July 2026

GOV.UK confirms that the standard probate application fee rose from £300 to £526 with effect from 13 July 2026 — a rise of around 75%, announced by the Ministry of Justice as part of a wider package of court and tribunal fee updates. As at the date of writing, the current fee structure is:

| Item | Current fee | |---|---| | Application fee — estate over £5,000 | £526 | | Application fee — estate £5,000 or less | No fee | | Extra sealed copy of the grant, ordered with the application | £2 each | | Extra sealed copy of the grant, ordered after the grant is issued | £16 each | | Second grant of probate for the same deceased person (e.g. after 'power reserved') | £22, payable even if the estate is worth £5,000 or less |

The £5,000 threshold below which no fee is charged has not changed. Because copies are far cheaper when ordered at the same time as the application, it is worth working out roughly how many institutions you will need to notify — banks, pension providers, share registrars, the Land Registry — and ordering enough sealed copies upfront rather than paying the higher post-grant rate later. Our dedicated guide to probate costs in the UK covers the fee change, professional charging models, and practical ways to keep the overall cost down.

You may be able to get help with the fee if you have a low income or receive certain benefits, either by applying online at GOV.UK — help with court fees or using form EX160. Eligibility depends on the applicant's own income and savings, not the value of the estate. Court fees are reviewed and can change — always check the current amount on the GOV.UK fees page before you apply, rather than relying on the figures in this guide.

Valuing the estate and reporting to HMRC

Before you can apply for a grant, you must estimate the value of everything the deceased owned and owed. GOV.UK's valuation guidance explains that this includes the value of assets on the date of death, gifts made in the 7 years before death, and any trusts in which the deceased had a beneficial interest. You will need this estimate for the probate application itself, even where no Inheritance Tax is due. Our separate guide on estate valuation for probate walks through the practical steps of identifying assets and debts.

Inheritance Tax: the nil-rate band and residence nil-rate band

There is normally no Inheritance Tax to pay if either the estate is below the £325,000 nil-rate band threshold, or everything above that is left to a spouse, civil partner, a charity, or a community amateur sports club. Where a main home passes to direct descendants, an additional £175,000 residence nil-rate band can increase an individual's effective threshold to £500,000, and any unused nil-rate band or residence nil-rate band can transfer between spouses or civil partners on the second death. GOV.UK's Inheritance Tax thresholds policy paper confirms both the nil-rate band and the residence nil-rate band (and its £2 million taper threshold) are frozen at these levels through the end of the 2030–31 tax year — check current figures and conditions on GOV.UK's Inheritance Tax pages, as these thresholds and rules are subject to change.

Excepted estates: when you don't need the full IHT400

For deaths on or after 1 January 2022, the excepted estates rules mean most non-taxpaying estates no longer need to complete a separate HMRC account. GOV.UK sets out that an estate is usually 'excepted' — meaning full details are not required — if any of the following apply:

• its value is below the current Inheritance Tax threshold;
• the estate is worth £650,000 or less and any unused nil-rate band is being transferred from a spouse or civil partner who died first;
• everything is left to a UK-resident spouse, civil partner, or qualifying charity, and the estate is worth less than £3 million; or
• the deceased was permanently living outside the UK ('foreign domiciled') and their UK assets are worth £150,000 or less.

Even for an excepted estate, you still report an estimated value as part of the probate application. Full details are required regardless of these categories if, for example, the deceased gave away more than £250,000 in the 7 years before death, continued to benefit from gifts they made, held certain trusts, or had significant foreign assets — see GOV.UK's full list before assuming no further reporting is needed.

Where Inheritance Tax is due, GOV.UK is explicit that you must report the estate's value using form IHT400 within 12 months of the death, and you cannot apply for probate until this has been done. Under GOV.UK's payment guidance, tax is generally due by the end of the sixth month after the person died — for example, tax on a death in January is due by 31 July the same year — and interest accrues on late payment, so payment generally has to start before the grant is released, which can create cashflow pressure for executors before assets are accessible. The full range of Inheritance Tax forms is listed in GOV.UK's Inheritance Tax forms collection. Different rules and forms applied for deaths on or before 31 December 2021 — if that applies to your case, check GOV.UK's separate guidance on reporting Inheritance Tax for excepted estates under the old regime.

If there's no will: the intestacy rules

Where someone dies without a valid will, their estate is distributed according to the intestacy rules, set out in section 46 of the Administration of Estates Act 1925 (as amended, most significantly by the Inheritance and Trustees' Powers Act 2014, in force from 1 October 2014).

Who inherits under intestacy

The order of entitlement broadly runs:

1. Surviving spouse or civil partner (see below for how much they receive if there are also children).
2. Children and other descendants (grandchildren, if a child has already died).
3. Parents.
4. Siblings of the whole blood (and their descendants).
5. Siblings of the half blood (and their descendants).
6. Grandparents.
7. Aunts and uncles of the whole blood (and their descendants).
8. Aunts and uncles of the half blood (and their descendants).

If no one in this order survives, the estate passes to the Crown, the Duchy of Lancaster, or the Duke of Cornwall as bona vacantia. Unmarried partners, stepchildren who were never legally adopted, and friends inherit nothing under intestacy, however close the relationship. GOV.UK's inheritance checker is the quickest way to work out who is entitled in a specific case.

The surviving spouse's statutory legacy

Where the deceased leaves a spouse or civil partner and children or other descendants, the surviving spouse or civil partner receives, absolutely:

• all personal chattels (personal belongings);
• a fixed statutory legacy — HMRC's Inheritance Tax manual confirms this has been £322,000 since 26 July 2023 (up from £270,000, which applied from 6 February 2020); and
• half of whatever remains of the estate above the statutory legacy.

The other half of the remainder is shared equally among the children (or their descendants, if a child has predeceased). This 50/50 outright split dates from the Inheritance and Trustees' Powers Act 2014 — before it, the surviving spouse only received the income from half the remainder, held on trust, rather than an outright half share.

Worked example. Consider a fictional estate worth £522,000 net, where the deceased is survived by a spouse and two children, and left no will. The spouse receives the personal belongings, then the first £322,000 as the statutory legacy. That leaves £200,000, of which the spouse takes half (£100,000) absolutely, and the remaining £100,000 is split equally between the two children — £50,000 each. If the same estate had been worth £322,000 or less, the spouse would take the entire estate and the children would receive nothing, because the statutory legacy absorbs the whole value.

Where the deceased leaves a spouse or civil partner but no children or other descendants, the spouse or civil partner inherits the entire estate absolutely, and parents and siblings receive nothing. The statutory legacy figure is reviewed periodically, so always confirm the amount that applied at the date of death using HMRC's manual or GOV.UK, rather than relying on the figure quoted here.

Duties, timeline and personal liability

Once appointed, an executor or administrator has a legal duty to administer the estate properly, and can be held personally liable for mistakes that cause loss — common pitfalls include distributing assets too early, paying the wrong beneficiaries, and failing to settle tax or debts correctly.

One of the main protections available is placing a statutory notice under section 27 of the Trustee Act 1925. This allows a personal representative to advertise for unknown creditors and claimants — in the Gazette and, where the estate includes land outside London, a newspaper circulating in that area — inviting anyone with a claim to come forward within a stated period of not less than two months. Provided the notice is properly placed and that period is allowed to run before distributing, the personal representative is protected from personal liability to a claimant they did not know about at the time of distribution (the claimant can still pursue the assets in the hands of the beneficiaries who received them, but not the personal representative personally). Keeping clear, dated records throughout the administration is the other main safeguard.

Timelines vary considerably. Straightforward estates often complete within six to twelve months; complex ones, particularly those with foreign assets, business interests, or disputes between beneficiaries, can take considerably longer. Processing times at the Probate Registry itself also fluctuate — see our dedicated guide to the probate registry for what to expect once an application is submitted, and our guide on what happens after the grant is issued for the collecting-in and distribution phase.

The Non-Contentious Probate Rules 1987

The procedural framework for probate applications in England and Wales — how applications are made, who is entitled to apply, and how the Probate Registry deals with them — sits in the Non-Contentious Probate Rules 1987 (SI 1987/2024), as amended by numerous subsequent statutory instruments. These rules govern the process described throughout this guide, from who can apply through to how caveats and disputes are handled where a will is challenged — a caveat prevents a grant being issued while a dispute is resolved. Contentious disputes — for example, challenging the validity of a will — instead follow the court claim process; see our guide on contesting a will using form N2 for that route.

Common mistakes executors and administrators make

These are practical pitfalls, not legal advice — but they come up often enough to be worth flagging before you start:

• Distributing the estate too soon. Paying out to beneficiaries before the statutory notice period has run, or before all debts and tax are confirmed, is one of the most common causes of personal liability for an executor.
• Applying for probate before the Inheritance Tax position is settled. Where tax is due, the grant will not be issued until the estate's value has been reported and an initial payment made — trying to skip ahead just causes delay.
• Underestimating how many sealed copies of the grant are needed. Ordering too few upfront, then needing more later, means paying the higher post-grant copy fee rather than the reduced rate available at the time of application.
• Missing lifetime gifts when valuing the estate. Gifts made in the seven years before death can affect both the Inheritance Tax position and whether the estate genuinely qualifies as 'excepted'.
• Assuming a joint asset needs no attention. Jointly held property that passes by survivorship does not usually need probate, but it is still worth confirming this with the institution concerned rather than assuming.

What to do next

1. Register the death and locate the original will. Obtain several certified copies of the death certificate, as most institutions want their own. Search thoroughly for the original will — the original document is required for the application, not a copy.
2. Value the estate. Contact banks, pension providers, share registrars, and mortgage lenders, and get a professional valuation of any property. See our estate valuation guide for the full process.
3. Work out the Inheritance Tax position. Check whether the estate is 'excepted' or whether a full IHT400 account and payment are required before you can apply.
4. Choose the right form and apply. Use PA1P if there is a will, or PA1A if there is not, either online or by post — and check the current fee before applying, ordering enough sealed copies of the grant at the same time to avoid the higher post-grant copy fee.
5. Once the grant is issued, collect assets, settle debts, and distribute the estate, keeping clear records throughout and allowing the statutory notice period to run before final distribution to protect yourself from personal liability.
6. If anything is contested — the will's validity, or who is entitled to act — get advice early; see our guide on contesting a will or consider storing a will securely to help avoid disputes in future.
7. Take advice where the estate is large, tax is payable, or beneficiaries disagree — an experienced legal adviser can help you think through the specific decisions an executor or administrator faces, and our guide on choosing a probate solicitor explains how professional fees are typically charged if you decide to instruct one.

This guide provides general information about probate in England and Wales. It is not legal advice and is not a substitute for advice tailored to your specific circumstances. The law and figures described were accurate as at August 2026 and are subject to change — court fees, tax thresholds and the statutory legacy in particular are reviewed periodically, so always check GOV.UK and legislation.gov.uk for the position that applies at the relevant date.

Last reviewed: August 2026 by a non-practising solicitor · Next review due: August 2027 or on legislative change.