When someone dies leaving a will, the executors named in the will must apply for a grant of probate before they can deal with the deceased's property, money, and debts. The grant is issued by HM Courts and Tribunals Service (HMCTS) through the online probate service and is the legal authority that allows banks, the Land Registry, and other institutions to release assets. This guide covers the key steps for straightforward estates in England and Wales. For related guidance on making your own will, see the making a will guide.
Step 1: locate the will and confirm the executors
Find the original will (not a photocopy). If it has been stored at a solicitor's office, bank safe, or the National Will Register (nationalwillregister.co.uk), contact them to retrieve it. Confirm which executors are named and willing to act. You can apply with one or all executors — remaining executors can apply later using a "power reserved" endorsement. Any executor who wishes to renounce their role must do so formally in writing before applying.
Step 2: value the estate
You must value all assets at the date of death: bank accounts, savings, investments, property, vehicles, personal possessions, and business interests. You must also establish all liabilities: mortgages, loans, credit card debts, and funeral expenses. For property, obtain a formal professional valuation — HMRC will query estates where property is undervalued. HM Revenue and Customs publish guidance on valuing an estate. Property held as joint tenants passes automatically to the survivor and does not form part of the probate estate (though it is still counted for inheritance tax purposes).
Step 3: report to HMRC and pay inheritance tax
If the estate is worth more than the nil-rate band (£325,000 in 2026/27, rising to £500,000 with the residence nil-rate band for qualifying properties left to direct descendants) you must submit an inheritance tax return. Use Form IHT400 for taxable estates, or Form IHT205/IHT207 for excepted estates below the threshold. Inheritance Tax Act 1984 imposes tax at 40% on the value above the nil-rate band, reduced to 36% if 10% or more of the net estate is left to charity. Any inheritance tax due must be paid (or arrangements made with HMRC) before the Probate Registry will issue the grant.
Step 4: submit the probate application
Apply online at gov.uk/apply-for-probate or by post using Form PA1P. You will need: the original will; the death certificate; the HMRC reference number (if inheritance tax was reported); details of all assets and liabilities; and the application fee (currently £273 for estates over £5,000, free for smaller estates). The Probate Registry will send a probate oath for each executor to sign. Post the original will, death certificate, and any other originals requested — keep certified copies.
Step 5: administer the estate
Once the grant arrives (usually 16 weeks after a complete application), you can begin collecting in assets: notify banks, building societies, HMRC, and pension providers; redeem investments; and transfer or sell property at the Land Registry. Pay debts and liabilities in the correct order of priority before distributing to beneficiaries. Keep detailed accounts throughout — beneficiaries can request an account of the administration. If a beneficiary disputes the will or believes they have been unfairly excluded, they may bring a claim under the Inheritance (Provision for Family and Dependants) Act 1975. See the home buying legal process article for related land registration steps when transferring property out of an estate.