UK Probate: What Happens After Someone Dies
When someone dies, their estate must go through a legal process before assets can be distributed to beneficiaries. Here is what you need to know.
Grant of Probate vs Letters of Administration
| Document | When Used |
|---|---|
| Grant of Probate | The deceased left a valid will naming an executor |
| Letters of Administration | The deceased died without a will (intestate) or no executor was named |
Both documents give the legal authority to deal with the deceased’s estate.
The Probate Process
Step 1: Register the Death
You must register the death within 5 days at a local register office. You will receive a death certificate.
Step 2: Value the Estate
List all assets (property, savings, investments, possessions) and all debts (mortgages, loans, credit cards).
Step 3: Apply for the Grant
Complete form PA1A (if no will) or PA1 (if there is a will) and send it to the probate registry with the death certificate and IHT form.
Step 4: Pay Inheritance Tax
Any IHT due must be paid before or at the same time as the probate application. You can pay from the estate’s bank account.
Step 5: Collect Assets
Once you have the grant, contact banks, pension providers, and other institutions to release funds.
Step 6: Pay Debts and Distribute
Settle any outstanding debts, then distribute the remaining estate to beneficiaries as specified in the will or under intestacy rules.
Probate Fees
The current probate application fee is £273 regardless of the estate value. There is no fee if you are applying as the spouse or civil partner of the deceased.
How Long Does Probate Take?
The process typically takes 6 to 12 months, depending on:
- Complexity of the estate
- Whether there are disputes
- Speed of financial institutions in providing information
- Whether IHT is due
Simple estates with no IHT may be completed in 3-6 months. Complex estates with property and investments can take over a year.
Inheritance Tax and Probate
IHT must be paid before or alongside the probate application. You can pay from the estate’s bank account directly. If the estate cannot pay immediately, you may need to arrange a payment plan with HMRC.
Worked Example
James dies leaving an estate worth £300,000:
| Component | Amount |
|---|---|
| Property | £200,000 |
| Savings | £70,000 |
| Investments | £30,000 |
| Total assets | £300,000 |
| Outstanding mortgage | £80,000 |
| Credit card debt | £5,000 |
| Net estate | £215,000 |
The nil-rate band of £325,000 fully covers the net estate. Therefore:
- IHT payable: £0
- Probate fee: £273
- Net estate distributed to beneficiaries: £215,000
If James had a will naming his daughter as executor, she applies for Grant of Probate. If James had no will, his next of kin applies for Letters of Administration.
Tips for Executors
- Keep detailed records of all transactions
- Open a separate bank account for the estate
- Notify relevant organisations (banks, pension providers, HMRC, utility companies)
- Be patient with financial institutions as processing can be slow
- Consider professional help for complex estates
Important Notes
- Probate rules apply to England and Wales. Scotland and Northern Ireland have different processes.
- This guide is for informational purposes only.
- For complex estates or disputes, consult a solicitor or probate professional.