UK Probate Executor Workflow Guide 2026/27

Practical 12-step executor workflow from death registration through estate distribution. Covers IHT400 + supplements, PA1P probate application, executor personal liability, administration period income + CGT, intestate estates, and final account reconciliation. Statute: Administration of Estates Act 1925, IHTA 1984, Section 27 Trustee Act 1925.

12-step executor process

Register death (5 days)
Locate will + key documents
Notify asset holders + Tell Us Once
Estate valuation (assets at date of death)
Calculate IHT (IHT400 + supplements)
Pay IHT (6 months deadline)
Apply for Grant of Probate (PA1P)
Receive grant (8-16 weeks)
Collect estate assets
Pay debts + liabilities
Prepare estate accounts
Distribute to beneficiaries

Frequently asked questions

12-step practical probate workflow overview

Probate executor process - 12 main steps: Step 1 - Register the death: within 5 days (8 in Scotland). At Register Office. Obtain Tell Us Once reference. Step 2 - Locate will + valuations: original will, recent valuations, asset list. Step 3 - Notify all asset holders: banks, pension providers, employers, HMRC. Tell Us Once handles many. Step 4 - Estate valuation: all assets at date of death. Property: RICS or surveyor. Investments: certified statements. Step 5 - Calculate IHT: estate value vs NRB + RNRB. May need IHT400 or IHT205 (simpler). Step 6 - Pay IHT before probate granted: 6 months from end of death month. Direct payment from deceased's bank possible. Step 7 - Apply for Grant of Probate (PA1P): with will. PA1A if intestate. Step 8 - Receive grant: legal authority to deal with estate. Typically 8-16 weeks. Step 9 - Collect estate assets: present grant to asset holders, transfer to executor account. Step 10 - Pay debts + liabilities: mortgages, credit cards, utilities, funeral costs. Step 11 - Prepare estate accounts: income + capital + distribution. Step 12 - Distribute residue to beneficiaries: per will. Final tax clearance. Timeline: typical 6-18 months. Complex estates 2-5 years.

Grant of Probate application PA1P process

Grant of Probate: court-issued document giving executors legal authority. Application via PA1P (with will) or PA1A (intestate). Online + paper routes: gov.uk/applying-for-probate. Documents required: (1) Original will (if any). (2) Death certificate (or interim). (3) IHT421 or IHT205 receipt: from HMRC confirming IHT processed. (4) Executor identification. (5) Court fee: £300 (estates > £5,000); free below. Raised from £273 on 1 May 2024 per gov.uk/applying-for-probate/fees. Online application advantages: (a) Faster typically: 8-12 weeks vs 12-16 paper. (b) Status updates: track via account. (c) Free document upload. Paper application disadvantages: (a) Slower. (b) Original documents at risk in post. (c) Manual reviews. HMCTS processing time: (1) Standard case: 8-16 weeks. (2) Complex / contentious: 6+ months. (3) Backlog 2024-2026: significant - some cases waiting 6-12 months for grant. Common application errors: (1) Will execution defects: 2-witness rule, signature placement. (2) Executor renunciation needed: if not acting. (3) IHT not yet paid: grant blocked. (4) Asset valuation disputes: HMRC scrutiny. (5) Foreign assets disclosure: separate considerations.

IHT400 vs IHT205 - which form?

IHT200 series being phased out from April 2025. Modern process: (1) IHT400 + supplements: for ALL estates from 2025+. Full report. (2) IHT205 (excepted estates): phased out - some grandfathered cases continue. (3) Online IHT system increasingly used: gov.uk integrated. IHT400 requirement triggers: (1) Estate value above £325k NRB (or above £500k with RNRB). (2) Foreign assets / property. (3) Trust assets. (4) Gifts made in 7 years pre-death: above £3,000 / year. (5) Business / agricultural property. (6) Lifetime transfers above NRB. IHT400 main + supplements: (a) IHT400 main form: estate summary. (b) IHT402: transfer of unused NRB from spouse. (c) IHT403: lifetime gifts. (d) IHT405: house / land. (e) IHT406: bank accounts. (f) IHT407: household + personal possessions. (g) IHT408: jewellery / antiques / paintings / vehicles. (h) IHT409: pensions. (i) IHT410: life policies + payments to estate. (j) IHT411: listed shares + securities. (k) IHT412: unlisted shares + business interests. (l) IHT413: relief on business + agricultural property. (m) IHT416: debts owed by estate. (n) IHT418: assets held in trust. (o) IHT421: probate summary receipt. Timeline: 6 months from end of death month to pay IHT: interest charged thereafter. Submission: HMRC Inheritance Tax, BX9 1HT. Acknowledgement: 4-8 weeks.

Executor liability + duties

Executor personal liability significant. Statutory duties under Administration of Estates Act 1925: (1) Identify + collect all assets: comprehensive search. (2) Value at date of death: accurate + supportable. (3) Pay debts + taxes: from estate. (4) Distribute to beneficiaries: per will + intestacy rules. (5) Maintain estate accounts: showing all movements. (6) Apply for probate: timely. (7) File tax returns: SA for income + CGT during administration period. (8) Act in beneficiaries' best interests: fiduciary duty. Personal liability risks: (1) Distribution before IHT paid: executor personally liable for shortfall. (2) Missed assets identified later: more IHT owed. (3) Hidden creditors emerging: 2-month statutory notice protects (Section 27 Trustee Act 1925). (4) Negligent valuations: HMRC penalties. (5) Breach of trust: beneficiary action possible. (6) Pre-probate distributions: risky. Protection mechanisms: (a) Statutory advertisement (Section 27 notice): London Gazette + local newspaper. 2-month creditor window. After expiry, executor protected from claims from unknown creditors. (b) Indemnities from beneficiaries: if early distribution. (c) Reserve fund: hold portion of estate for contingencies. (d) Specialist probate solicitor: £1,500-£10,000+ typical fee. Reduces executor liability. (e) Executor indemnity insurance: covers post-distribution claims. Compensation: (1) Lay executor: no fee, only reimbursed expenses. (2) Professional executor: charges per terms in will. (3) Beneficiary executor: typically lay role.

Estate income + CGT during administration

Administration period: from death to final distribution. Income + capital gains during this period: Estate income tax: (1) Income arising during administration: bank interest, dividends, rental income. (2) Taxed at trust rates: (a) Basic-rate band income: 20% (or 8.75% dividends). (b) Above basic-rate band: 45% (or 39.35% dividends). (3) £1,000 standard rate band: first £1,000 taxed at basic. (4) SA1000 estate filing: by executors. Estate CGT: (1) Disposals during administration: e.g., selling estate house. (2) Tax-free uplift to probate value: base cost = market value at date of death. (3) CGT on subsequent appreciation: 18% / 24%. (4) Annual Exempt Amount: estate gets £3,000 in year of death + 2 following. Worked example - estate sells house bought £200k, worth £400k at death, sold for £450k 18 months later: Probate value (date of death): £400k. Sale proceeds: £450k. Gain: £50k. AEA £3k. Taxable: £47k. CGT 24% (residential): £11,280. Distribution to beneficiaries: (1) Income tax credit: beneficiary receives income with tax credit at standard rate. May reclaim if low-band. (2) Capital distributions: typically tax-free to beneficiary (unless reservation issues). (3) R185 form to beneficiaries: shows income with tax already paid by estate.

Distribution to beneficiaries + final accounts

Estate distribution = final phase. Pre-distribution requirements: (1) All assets collected. (2) All debts + tax paid. (3) Section 27 creditor notice expired: 2 months. (4) Beneficiaries identified + located. (5) Estate accounts prepared: showing receipts, payments, balance. (6) IHT clearance: HMRC's IHT421 confirmation. Distribution sequence: (1) Specific legacies first: items / cash gifts in will. (2) Pecuniary legacies: cash gifts. (3) Residue to residuary beneficiaries: typically children / spouse. (4) R185 forms to beneficiaries: showing income tax paid. Estate accounts format: (a) Income account: dividends, interest, rental received. (b) Capital account: asset sales + values. (c) Distribution account: payments to beneficiaries. (d) Statement of assets + liabilities: opening + closing. (e) Reconciliation to executor account balance: zero at end. Beneficiary entitlements: (1) Spouse / civil partner: per will, or intestacy (significant share). (2) Children: per will, or share of residue. (3) Charity: tax-free to estate. (4) Trusts: complex - separate distribution to trustees. Beneficiary disputes: (a) Will contest under Inheritance (Provision for Family + Dependants) Act 1975. (b) 6-month application window from grant of probate. (c) Mediation typical resolution. (d) Court hearing if unresolved. Final executor steps: (1) Receipt confirmation from each beneficiary. (2) Final estate accounts approved. (3) Tax clearance certificate from HMRC. (4) Executor's discharge: protects from future claims.

Intestate estate + Letters of Administration

Intestate = no valid will. Distribution per intestacy rules: Section 46 Administration of Estates Act 1925 + Inheritance + Trustees' Powers Act 2014. Current rules (England + Wales): 1. Spouse + children: spouse gets all chattels + first £270,000 + half residue. Children share other half. 2. Spouse, no children: spouse gets everything. 3. Children, no spouse: children share equally. 4. No spouse / children: parents first, then siblings, then half-siblings, then grandparents, then aunts / uncles, etc. 5. No relatives: estate goes to Crown (bona vacantia). Letters of Administration application (PA1A): (a) Same process as probate but no will. (b) Administrators appointed (similar to executors). (c) Priority order under Non-Contentious Probate Rules: spouse, children, parents, siblings. (d) IHT considerations same. Common intestacy issues: (1) Cohabiting partner inheriting nothing: only married / civil partnered get spousal share. (2) Stepchildren excluded: unless adopted. (3) Children from prior relationship: equal share with current relationship children. (4) Half-blood treated equal to full-blood: siblings sharing one parent. (5) Adopted children: same rights as biological. (6) Foreign elements: complex jurisdictional questions. Cohabiting partner protection: (a) Inheritance Act 1975 claim possible: 6-month window from grant. (b) "Reasonable financial provision" test: court considers needs. (c) Cohabitation 2+ years usually required. (d) Children of relationship strengthen claim. Strategic recommendation: write will. Intestacy outcomes often surprise + create family disputes.

Strategic checklist - executor responsibilities

Executor lifecycle checklist: IMMEDIATELY (Week 1-2): (1) Register death: 5 days. (2) Tell Us Once notification: government services. (3) Locate will + key documents. (4) Funeral arrangements: pay from estate if possible. (5) Secure property + assets: change locks, redirect mail, cancel direct debits. (6) Notify employer / pension provider. EARLY (Month 1-2): (7) Comprehensive asset search: banks, pensions, investments, property, vehicles, valuables. (8) Asset valuations: RICS for property, certified statements for investments. (9) IHT estimation. (10) Specialist probate solicitor engagement: complex estates. (11) Section 27 notice: London Gazette + local paper. 2-month creditor window starts. MID (Month 2-6): (12) IHT400 + supplements completion. (13) Submit IHT400 to HMRC. (14) Pay IHT: 6 months from death month end deadline. (15) IHT421 receipt obtained. (16) Probate application PA1P submitted. POST-GRANT (Month 4-12): (17) Grant of Probate received: 8-16 weeks typical. (18) Collect estate assets: present grant. (19) Pay all debts + liabilities. (20) Administration period income / CGT: SA1000 filing. (21) Estate accounts prepared. FINAL (Month 6-18): (22) Distribute to beneficiaries. (23) R185 to beneficiaries. (24) Final tax clearance from HMRC. (25) Estate accounts approval by beneficiaries. (26) Executor discharge. (27) Documentation retention 6+ years: HMRC review window. Common timeline: (a) Simple estate: 6-9 months. (b) Standard estate: 9-15 months. (c) Complex estate: 18-36 months. (d) Disputed estate: 2-7 years. Specialist solicitor cost: (1) Simple estate £1,500-£3,000. (2) Standard £3,000-£10,000. (3) Complex £10,000-£50,000+. (4) Fixed fee available: typical for standard estates. (5) Hourly basis: complex cases £200-£500/hr. DIY probate: (a) Simple estate possible: under £325k with property + few accounts. (b) Time investment 40-100 hours. (c) Risk of error / personal liability. (d) Citizens Advice + Probate Helpline 0300 123 1072: free support.