Probate in the UK 2026: A Step-by-Step Process Guide
A plain-English guide to the UK probate process in 2026/27 - what probate is, who applies, how long it takes, fees, and how Inheritance Tax fits in.
Quick answer
Probate is the legal process of dealing with the estate of someone who has died. The personal representative values the estate, reports and pays any Inheritance Tax, applies to the Probate Registry for a grant, then settles debts and distributes what is left. A grant is usually needed when property is held in the deceased's sole name.
What probate actually means
"Probate" is used loosely to describe the whole job of administering an estate, but strictly it refers to the grant of probate - the court document that confirms an executor's legal authority to act. Where there is no will, the equivalent document is letters of administration, and the person who gets it is an administrator rather than an executor. Both are called personal representatives.
The grant is what banks, the Land Registry and share registrars want to see before they will release or transfer assets. Without it, an estate that contains a solely owned property or substantial bank balances is effectively frozen.
Step by step: the probate process
The process is broadly the same across England, Wales and Northern Ireland, with Scotland operating its own system (confirmation rather than probate). The core stages are:
1. Register the death and find the will
Register the death, obtain death certificates, and locate the most recent valid will. The will names the executors and sets out who inherits. If you cannot find a will, the estate is dealt with under the rules of intestacy.
2. Value the estate
This is the foundation of everything that follows. List every asset - property, bank accounts, investments, pensions, life policies, vehicles, personal possessions - and every debt, including the funeral bill, the mortgage and outstanding tax. You need date-of-death values, which usually means written valuations for property and statements from each institution.
3. Work out the Inheritance Tax position
Compare the net estate against the available allowances and decide whether Inheritance Tax is due. Even where no tax is payable, you may still need to report the estate to HMRC. Getting this right unlocks the next stage.
4. Apply for the grant
Submit the application to the Probate Registry, online or by post, with the will (if any), the relevant tax forms and the application fee. The Registry checks the paperwork and, if satisfied, issues the grant.
5. Collect in the assets and settle liabilities
With the grant in hand, close accounts, sell or transfer property and shares, and pay off debts. Keep clear estate accounts throughout - personal representatives are personally accountable.
6. Distribute the estate
Once debts, taxes and expenses are paid, distribute the remainder to the beneficiaries named in the will or, on intestacy, to those entitled by law. It is prudent to wait out the standard claims period before final distribution to protect yourself against late claims.
How Inheritance Tax fits in
Inheritance Tax (IHT) is often the largest single cost and the main gatekeeper to the grant. The headline figures for 2026/27 are:
| Element | 2026/27 figure |
|---|---|
| Nil-rate band (NRB) | GBP 325,000 |
| Residence nil-rate band (RNRB) | up to GBP 175,000 |
| Standard IHT rate | 40% above allowances |
| Reduced rate (10%+ to charity) | 36% |
The residence nil-rate band applies where a home passes to direct descendants such as children or grandchildren, and it can taper away for larger estates. A surviving spouse or civil partner can often inherit the unused proportion of a deceased partner's allowances, which means a couple can potentially pass on considerably more before tax bites. The mechanics of transferred allowances and tapering are detailed - work through your figures carefully or take advice.
To get a quick estimate of where an estate stands against these thresholds, use our calculator:
Inheritance Tax Calculator
Estimate Inheritance Tax liability on an estate with our UK IHT calculator.
Open Inheritance Tax calculatorWith a will versus without
The route through probate depends heavily on whether there is a valid will.
With a valid will, the named executors apply for a grant of probate and distribute the estate according to the deceased's wishes. Without a will, the estate passes under the rules of intestacy: a fixed legal order decides who inherits, a close relative applies for letters of administration, and unmarried partners and stepchildren are not automatically included. Making a will is the only reliable way to control who benefits.
The rules of intestacy generally place the spouse or civil partner first, then children, then more distant relatives. They take no account of your actual relationships or intentions, which is why an up-to-date will matters so much.
How long does it take and what does it cost?
There is no statutory deadline for completing probate. As a rough shape of timings:
| Stage | Typical duration |
|---|---|
| Valuing the estate | weeks to a few months |
| Probate Registry issuing the grant | several weeks, longer with queries |
| Collecting, selling and distributing | months, sometimes over a year |
Simple estates with a clear will, no IHT and one property can move relatively quickly. Estates with multiple properties, business assets, foreign holdings, trusts or family disputes take much longer.
On cost, the main fixed outlay is the Probate Registry application fee, which the government sets and reviews - check the current amount on gov.uk before applying. Other costs may include property valuations, conveyancing on a sale, and professional fees if you instruct a solicitor or probate specialist. None of these are figures to guess at; confirm each from a current official or quoted source.
Doing it yourself or using a professional
Many executors handle straightforward estates themselves through the gov.uk application service, which saves professional fees. The trade-off is responsibility: you must value the estate correctly, report tax accurately and distribute properly, and you are personally liable for mistakes.
Professional help tends to pay for itself when the estate is large, when Inheritance Tax is due, or when it contains business assets, agricultural property, trusts, overseas assets or anything likely to be disputed. If in doubt about whether tax is payable, a short consultation can be far cheaper than getting the calculation wrong.
Practical tips to avoid delays
- Gather paperwork early: the will, death certificates, account statements, property deeds and pension details.
- Get written date-of-death valuations rather than estimates - the Registry and HMRC both rely on accurate figures.
- Do not distribute the estate before debts, taxes and the standard claims period are dealt with.
- Keep meticulous estate accounts; beneficiaries are entitled to see how the estate was handled.
- Check each institution's own requirements - some release small balances without a grant, others do not.
Where the wider tax picture matters
Administering an estate can throw up other tax questions. Income the estate earns during administration, and gains on assets sold above their date-of-death value, can have their own treatment, and beneficiaries may face decisions about what to do with what they inherit. None of those rates should be assumed - work them through with the relevant calculator or take advice.
For the central question most families face - is there Inheritance Tax to pay, and roughly how much - start with our calculator and the GBP 325,000 plus up to GBP 175,000 allowance framework set out above:
Inheritance Tax Calculator
Estimate Inheritance Tax liability on an estate with our UK IHT calculator.
Open Inheritance Tax calculatorProbate is rarely quick, but it is methodical. Value carefully, settle the tax, get the grant, then distribute - in that order - and most estates work through without drama.
Frequently asked questions
What is probate and when is it needed?
Probate is the legal process of dealing with the estate of someone who has died - proving the will, settling debts and taxes, and distributing what is left. You usually need a grant of probate when the estate includes property held in the deceased's sole name, or when banks and other institutions ask for it before releasing funds. Small estates and assets held jointly often pass without a grant, but each institution sets its own threshold.
How long does probate take in the UK?
There is no fixed timetable. After you submit the application, the Probate Registry typically takes several weeks to issue the grant if the paperwork is complete, and longer if there are queries. The wider job of valuing the estate, paying any Inheritance Tax, selling property and distributing the estate commonly runs to many months and can exceed a year for complex estates. Submitting accurate figures first time is the main way to avoid delays.
Who can apply for probate?
If there is a valid will, the executors named in it apply for a grant of probate. If there is no will, the estate passes under the rules of intestacy and a close relative applies for letters of administration instead, becoming the administrator. Both roles - executor and administrator - are known collectively as personal representatives. You can apply yourself or instruct a solicitor or probate specialist to act for you.
Do I always need a grant of probate?
Not always. Assets owned jointly, such as a home held as joint tenants or a joint bank account, usually pass automatically to the survivor and may not need a grant. Small cash balances can sometimes be released without one. A grant is typically required when property is held in the sole name of the person who died, or when an institution insists on seeing it. Check with each bank, registrar and the Land Registry.
How much does probate cost?
The main outlay is the application fee charged by the Probate Registry, set by the government and reviewed periodically - check the current figure on gov.uk before you apply. On top of that you may pay for property valuations, conveyancing if you sell, and professional fees if you use a solicitor. Inheritance Tax, where due, is separate and can be the largest single cost. Always confirm fees and tax with current official sources.
How does Inheritance Tax fit into probate?
You generally cannot get the grant until any Inheritance Tax due has been reported and, where required, paid or arranged with HMRC. The nil-rate band is GBP 325,000 and the residence nil-rate band adds up to GBP 175,000 where a home passes to direct descendants. The estate is taxed at 40% above the available allowances, reduced to 36% if at least 10% of the net estate is left to charity. Use our inheritance tax calculator for an estimate.
What happens if there is no will?
The estate is shared under the rules of intestacy, a fixed legal order that decides who inherits based on the surviving relatives - typically the spouse or civil partner first, then children, and so on. Unmarried partners and stepchildren are not automatically included, which can produce results the deceased would not have wanted. A close relative applies for letters of administration to deal with the estate. Making a will is the only way to override intestacy.
Can I do probate myself without a solicitor?
Yes. Many straightforward estates are handled by executors without professional help, applying directly through gov.uk. Doing it yourself saves fees but you take on personal responsibility for valuing the estate correctly, reporting tax accurately and distributing funds properly. For larger estates, those with Inheritance Tax to pay, business assets, trusts, disputes or assets abroad, professional advice is usually worth the cost.
What is the difference between an executor and an administrator?
An executor is named in a valid will and applies for a grant of probate. An administrator steps in when there is no valid will, or no willing executor, and applies for letters of administration under the rules of intestacy. Both are personal representatives with broadly the same duties: gather in the assets, settle debts and taxes, keep accounts and distribute the estate to those entitled.
When does Inheritance Tax need to be paid?
Inheritance Tax is generally due by the end of the sixth month after the person died, and you usually need to settle it before the grant is issued. Because money can be locked up in property and frozen accounts, this creates a cash-flow problem - some banks release funds directly to HMRC, and tax on certain assets such as property can be paid in instalments over several years, with interest. Check the current rules on gov.uk.
Try the calculators
Related reading
Intestacy Rules 2026: Who Inherits When There's No Will
A plain-English guide to UK intestacy rules for 2026: who inherits without a will, the spouse statutory legacy, and how inheritance tax interacts.
Tax When Someone Dies: A UK Guide for 2026/27
How tax works when someone dies in the UK for 2026/27: inheritance tax, the estate's income and capital gains, plus the steps executors must take.
Grant of Probate: Process, Timeline and Costs 2026/27
How to apply for a grant of probate in England and Wales in 2026/27 — the application fee, when probate is actually needed, typical timescales, and what executors must do first.