UK Probate Executor Workflow Guide 2026/27

Q: What are the steps in the probate process?

1. Register the death within 5 days (8 days in Scotland) and use Tell Us Once to notify government departments. 2. Find the will and the key paperwork. 3. Tell banks, pension providers and others who hold assets. 4. Value the estate at the date of death. 5. Work out whether Inheritance Tax is due - the nil-rate band is £325,000 and the residence nil-rate band up to £175,000 - and whether the estate is "excepted" or needs form IHT400. 6. Start paying any Inheritance Tax - it is due by the end of the sixth month after the death, and some must normally be paid before probate is granted. 7. Apply for probate (form PA1P with a will, PA1A without one, or online). 8. Receive the grant - GOV.UK says usually within 12 weeks. 9. Collect the assets. 10. Pay debts and tax. 11. Prepare estate accounts. 12. Distribute to the beneficiaries.

Q: How do executors distribute the estate and close the accounts?

Before distributing : collect all assets, pay debts and tax (or keep enough back), let the section 27 notice period expire, and identify every beneficiary. Order : specific gifts of items, then cash (pecuniary) legacies, then the residue to the residuary beneficiaries. Estate accounts usually show the assets at death, money received and paid out during the administration, and how the residue is divided, reconciled to the executor's bank account. Send beneficiaries who receive income an R185 (Estate Income). Claims against the estate : a spouse, child, cohabitant of 2 years or more, dependant and some others can apply for reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975, normally within 6 months of the grant (s.4), so many executors wait at least that long before distributing the residue. If Inheritance Tax was paid, you can ask HMRC for a clearance certificate (form IHT30) once everything is settled.

Q: What does an executor need to do and when?

First days : register the death within 5 days (England and Wales), use Tell Us Once, find the will, arrange the funeral, secure the home and valuables. First months : list and value assets and debts at the date of death; work out whether the estate is excepted; if not, complete IHT400; start paying any Inheritance Tax before the end of the sixth month after death to avoid interest; place a section 27 notice. Probate : apply once you have HMRC's code (or straight away for an excepted estate); the grant usually arrives within 12 weeks. After the grant : collect assets, pay debts, settle Income Tax and Capital Gains Tax for the administration period, prepare accounts. Last : distribute, send R185 forms, and keep records. Sources of free help: Courts and Tribunals Service Centre 0300 303 0648 for the probate application; HMRC for Inheritance Tax. Doing it yourself can be cheaper than using a probate practitioner, but complex, insolvent or disputed estates usually justify professional help.

An executor's step-by-step guide for England and Wales 2026/27 - registering the death, valuing the estate, IHT400, probate and distribution.

2026/27 tax year

Inheritance & Estate
England
Wales

A 12-step executor workflow for England and Wales, from registering the death to distributing the estate: excepted estates and IHT400, the probate application, executor liability, tax during the administration period, intestacy and closing the accounts. Key law: Administration of Estates Act 1925, Inheritance Tax Act 1984, Trustee Act 1925 s.27.

12-step executor process

Register the death (within 5 days in England and Wales)
Find the will and key documents
Notify asset holders and use Tell Us Once
Value the estate at the date of death
Check whether the estate is excepted or needs IHT400
Start paying any Inheritance Tax (due by the end of the sixth month after death)
Apply for probate (PA1P with a will, PA1A without; fee £526 for estates over £5,000)
Receive the grant (usually within 12 weeks)
Collect the estate assets
Pay debts and liabilities
Prepare estate accounts
Distribute to beneficiaries

Frequently asked questions

What are the steps in the probate process?

1. Register the death within 5 days (8 days in Scotland) and use Tell Us Once to notify government departments. 2. Find the will and the key paperwork. 3. Tell banks, pension providers and others who hold assets. 4. Value the estate at the date of death. 5. Work out whether Inheritance Tax is due - the nil-rate band is £325,000 and the residence nil-rate band up to £175,000 - and whether the estate is "excepted" or needs form IHT400. 6. Start paying any Inheritance Tax - it is due by the end of the sixth month after the death, and some must normally be paid before probate is granted. 7. Apply for probate (form PA1P with a will, PA1A without one, or online). 8. Receive the grant - GOV.UK says usually within 12 weeks. 9. Collect the assets. 10. Pay debts and tax. 11. Prepare estate accounts. 12. Distribute to the beneficiaries.

How does the probate application work?

You can apply online or by post: form PA1P if there is a will, PA1A if there is not. Before you apply you must estimate the estate's value and, if the estate is not excepted, send form IHT400 to HMRC, start paying any Inheritance Tax and wait for HMRC to send you a unique code. You need the original will; a copy of the death certificate is needed only if the death was outside England and Wales or you have an interim certificate from a coroner. Fee: £526 if the estate is over £5,000, nothing if it is £5,000 or less; extra copies of the grant cost £2 each if ordered with the application. You will usually get the grant within 12 weeks; paper applications take longer than online ones. Help: Courts and Tribunals Service Centre, 0300 303 0648.

IHT400 or excepted estate - which applies?

For deaths on or after 1 January 2022 there is no separate excepted-estate form (IHT205 is only for earlier deaths): you report the estimated values in the probate application. An estate is usually excepted if its value is below the Inheritance Tax threshold; or it is worth £650,000 or less and unused threshold is transferred from a spouse or civil partner who died first; or everything goes to a UK spouse, civil partner or qualifying charity and the estate is worth less than £3 million; or the person lived permanently outside the UK and their UK assets are £150,000 or less. You must send full details on IHT400 within 12 months if tax is due, or if, among other things, the person gave away over £250,000 in the 7 years before death, had foreign assets over £100,000 or held over £250,000 in trust (GOV.UK). Common IHT400 schedules include IHT402 (transfer of unused nil-rate band), IHT403 (gifts), IHT404 (jointly owned assets), IHT405 (houses and land), IHT406 (bank and building society accounts), IHT407 (household and personal goods), IHT409 (pensions), IHT410 (life assurance and annuities), IHT411 (listed shares), IHT412 (unlisted shares), IHT413 (business interests), IHT414 (agricultural relief), IHT416 (debts due to the estate), IHT417 (foreign assets), IHT418 (assets held in trust) and IHT419 (debts owed by the deceased).

What is an executor personally liable for?

Personal representatives must collect and get in the estate, administer it according to law, and keep and produce an inventory and account when required (Administration of Estates Act 1925 s.25). The main personal risk is distributing too early: if you pay out to beneficiaries and a debt or tax bill then appears, you can be personally liable for it. Protection: before distributing, place a notice under section 27 of the Trustee Act 1925 in The Gazette and a local newspaper, giving creditors at least two months to send in claims; after that you are protected against claims you had no notice of. Keep a reserve for tax still to be settled, and keep records of every payment. A professional executor charges according to the will or agreed terms; a lay executor is reimbursed proper expenses but is not normally paid.

How are estate income and gains taxed during administration?

The administration period runs from the death until the estate is fully distributed. Income Tax (TSEM7413): personal representatives pay tax on estate income at the rate for the type of income - dividends at 10.75% from 6 April 2026 (8.75% before), interest at 20% and rent or other income at 20%. The higher rates and the starting rate do not apply in the same way as for individuals, and there is no Personal Allowance. Simple estates can usually be settled by letter under HMRC's informal procedure; an estate is "complex" if, for example, the tax for the whole administration period exceeds £10,000 or the estate was worth over £2.5 million at death, and must then be registered and file the Trust and Estate Tax Return (SA900) (TSEM7376). Capital Gains Tax: assets take their probate value as base cost, so only growth after death is taxed. Personal representatives pay 24% from 6 April 2026 and get the full £3,000 annual exempt amount for the tax year of death and the next 2. A gain on residential property must be reported and paid within 60 days of completion. Example: a house worth £400,000 at death is sold for £450,000: gain £50,000, less £3,000 = £47,000 at 24% = £11,280 (ignoring selling costs). Beneficiaries receiving income get form R185 (Estate Income) showing the tax already paid.

How do executors distribute the estate and close the accounts?

Before distributing: collect all assets, pay debts and tax (or keep enough back), let the section 27 notice period expire, and identify every beneficiary. Order: specific gifts of items, then cash (pecuniary) legacies, then the residue to the residuary beneficiaries. Estate accounts usually show the assets at death, money received and paid out during the administration, and how the residue is divided, reconciled to the executor's bank account. Send beneficiaries who receive income an R185 (Estate Income). Claims against the estate: a spouse, child, cohabitant of 2 years or more, dependant and some others can apply for reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975, normally within 6 months of the grant (s.4), so many executors wait at least that long before distributing the residue. If Inheritance Tax was paid, you can ask HMRC for a clearance certificate (form IHT30) once everything is settled.

What happens if there is no will?

The intestacy rules in section 46 of the Administration of Estates Act 1925 apply (England and Wales). Spouse or civil partner and children: the spouse takes the personal chattels, the first £322,000 (the statutory legacy since 26 July 2023, SI 2023/758) and half of the rest; the children share the other half. Spouse or civil partner, no children: the spouse takes everything. Children, no spouse: they share equally. Neither: parents, then brothers and sisters of the whole blood, then those of the half blood, then grandparents, then uncles and aunts (whole blood, then half blood). No relatives: the estate passes to the Crown (bona vacantia). An unmarried partner inherits nothing under intestacy, however long the relationship, but may be able to claim under the 1975 Act if they lived with the deceased as a couple for the whole 2 years before the death. The administrator applies for letters of administration on form PA1A, or online.

What does an executor need to do and when?

First days: register the death within 5 days (England and Wales), use Tell Us Once, find the will, arrange the funeral, secure the home and valuables. First months: list and value assets and debts at the date of death; work out whether the estate is excepted; if not, complete IHT400; start paying any Inheritance Tax before the end of the sixth month after death to avoid interest; place a section 27 notice. Probate: apply once you have HMRC's code (or straight away for an excepted estate); the grant usually arrives within 12 weeks. After the grant: collect assets, pay debts, settle Income Tax and Capital Gains Tax for the administration period, prepare accounts. Last: distribute, send R185 forms, and keep records. Sources of free help: Courts and Tribunals Service Centre 0300 303 0648 for the probate application; HMRC for Inheritance Tax. Doing it yourself can be cheaper than using a probate practitioner, but complex, insolvent or disputed estates usually justify professional help.