Applying for probate

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Before you apply

Before applying for probate you’ll need to complete the following steps.

  1. Check that probate is needed and that you can apply.

  2. Estimate the estate’s value for Inheritance Tax. Even if there’s no tax to pay, you’ll need the value as part of your probate application.

  3. Find out whether you need to report the full details of the estate to HM Revenue and Customs (HMRC). If you do not have to send full details it is called an ‘excepted estate’.

  4. If you need to pay Inheritance Tax, start making payments. HMRC will send you a letter with a code you must use to apply for probate. You can apply for probate straight away if it’s an excepted estate.

Valuing an ‘excepted estate’ for probate

You’ll need to report estimates of the estate’s value as part of your probate application.

Use the online Inheritance Tax (IHT) checker to estimate the estate’s value. This will give you 3 of the 5 values you’ll need for your probate application:

  • gross estate value for IHT
  • net estate value for IHT
  • net qualifying value for IHT

Use these values to work out the other 2 values you’ll need:

  • gross value for probate
  • net value for probate

How to work out the gross value for probate

Work out the gross value of the estate for Inheritance Tax and then subtract the value of all of the following:

  • assets that were owned with someone else (‘joint assets’) and that are being passed to the surviving owner
  • gifts that were made in the 7 years before they died
  • assets that were owned abroad (for example, overseas property or money in foreign bank accounts)
  • assets held in a trust

How to work out the net value for probate

Subtract the value of any debts the person who died owed and the cost of the funeral from the gross value for probate.

Do not include debts that were owed jointly with someone else, for example, a mortgage on a joint property.

Get help

If you’re not sure whether to include something in the valuation, you can read the guidance on what counts as a gift.

If you need to report the full details of the estate to HMRC

Fill out and send form IHT400 and form IHT421 to HMRC. You’ll get a letter within 20 working days which you’ll need before you can apply for probate.

You normally have to pay at least some of the tax before you’ll get probate. You can claim the tax back from the estate, if you pay it out of your own bank account.

What you’ll need to apply

You’ll need the death certificate or an interim death certificate from the coroner. You’ll also need the original will, if there is one.

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Part of What to do when someone dies: step by step

  1. Step 1 Register the death

    1. Register the death within 5 days

    Check what to do if:

  2. Step 2 Tell government about the death

    The Tell Us Once service allows you to inform all the relevant government departments when someone dies.

    1. Use the Tell Us Once service to tell government
    2. If you cannot use Tell Us Once, tell government yourself

    You'll also need to tell banks, utility companies, and landlords or housing associations yourself.

  3. Step 3 Arrange the funeral

    1. Arrange the funeral
    2. Get help paying for a funeral
    3. Get help paying for a child's funeral

  4. Step 4 Check if you can get bereavement benefits

    You might be eligible for financial help.

    Check if you can get:

  5. and Deal with your own benefits, pension and taxes

    Your tax, benefit claims and pension might change depending on your relationship with the person who died.

    1. Manage your tax, pensions and benefits if your partner has died
    2. Check how benefits are affected if a child dies

  6. and Find bereavement support and services

    Get help with managing grief and the things you need to do when someone dies.

    1. Find bereavement help and support
    2. Find bereavement services from your local council

  7. and Check if you need to apply to stay in the UK

    If your right to live in the UK depends on your relationship with someone who died you might need to apply for a new visa.

    Check the rules if:

    1. Contact UKVI to check the rules for other visas

  8. Step 5 Value the estate and check if you need to pay Inheritance Tax

    To find out if there’s Inheritance Tax to pay, you need to estimate the value of the property, money and possessions (the ‘estate’) of the person who died.

    1. Estimate the value of the estate to find out if you need to pay Inheritance Tax
    1. Find out how to report the value of the estate
    1. Pay Inheritance Tax if it’s due

  9. Step 6 Apply for probate

    You might need to apply for probate before you can deal with the property, money and possessions (the ‘estate’) of the person who died.

    1. Check if you need to apply for probate
    1. Apply for probate

  10. Step 7 Deal with the estate

    Pay any debts or taxes owed by the person who's died. You can then distribute the estate as set out in the will or the law.

    1. Deal with the estate
    1. Update property records