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 or pay Inheritance Tax, it is called an ‘excepted estate’.

  4. If Inheritance Tax is due, start making payments. HMRC will then send you a unique code, which you need before applying. You can apply for probate straight away if it’s an excepted estate.

If more than one person is applying

The group of applicants choose one person to be the lead applicant. They will manage the probate application for all the applicants.

Each applicant must give the lead applicant their email address and mobile phone number. Everyone applying must have access to the internet.

Once the lead applicant signs the legal declaration, the other applicants will get:

  • an email with a link to the legal declaration
  • a text message with the access code to sign the declaration

The lead applicant cannot continue with the probate application until everyone signs the legal declaration.

The Courts and Tribunals Service can only discuss the application details with the applicants named in it.

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 (total value of the estate when the person died)

  • net estate value for IHT  (value of the estate minus any debts, costs and other allowable expenses such as household bills and mortgages)

  • net qualifying estate value for IHT (net estate value minus any exemptions for a spouse, civil partner, or charity)

You can use these values to work out the other 2 you’ll need:

  • gross value for probate (total value of the estate minus certain assets and gifts)

  • net value for probate (probate value minus debts and costs)

How to work out the gross value for probate

Take the gross estate value for IHT 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 in and send form IHT400. You’ll need to do this within 12 months of the person dying and before applying for probate. ‘Full details’ means the estate’s assets and debts, any gifts made, and any reliefs and exemptions. These will provide you with the total value of the estate. Sometimes, full details are needed even if no Inheritance Tax is due.

If Inheritance tax is due

If Inheritance Tax is owed on the estate, you normally have to pay some before probate is granted. If you pay it out of your own bank account, you can claim the tax back from the estate.

What you’ll need to apply

You’ll need a copy of the death certificate if either of the following apply:

You’ll also need the original will, if there is one.

View a printable version of the whole guide

This page is Part of What to do when someone dies: step by step

  1. Step 1 Register the death

    1. Register the death

    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 organisations outside government, like employers and private pension providers, banks, and utility companies.

  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. Value the estate and 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