UK Probate and IHT400 Process 2026/27: Executor Step-by-Step

Q What is the difference between probate and letters of administration?

A grant of probate is issued where there is a valid will and an executor named in it applies. Letters of administration with will annexed are issued where there is a will but it does not name an executor, or the named executor cannot apply. Letters of administration are issued where there is no will (GOV.UK). All three give the same authority to deal with the estate. Where there is no will, the order of who can apply follows the intestacy entitlements - a spouse or civil partner first, then children, and so on (Non-Contentious Probate Rules 1987 r.22). No more than four people can be named on a grant (Senior Courts Act 1981 s.114).

Q When do I need IHT400 rather than reporting an excepted estate?

For deaths on or after 1 January 2022, an excepted estate's values are reported in the probate application; there is no separate HMRC form. Most estates are excepted. GOV.UK's tests: value below the Inheritance Tax threshold; or £650,000 or less with unused threshold transferred from a spouse or civil partner who died first; or everything to a UK spouse, civil partner or qualifying charity with the estate worth less than £3,000,000; or the person lived permanently outside the UK with UK assets of £150,000 or less. You need IHT400 within 12 months if tax is due, or if, for example, the person gave away over £250,000 in the 7 years before death, gave gifts while continuing to benefit, left an estate worth more than £3,000,000, had foreign assets over £100,000, or held over £250,000 in trust. Typical schedules include IHT405 (houses and land), IHT406 (bank accounts), IHT411 (listed shares) and IHT418 (assets held in trust).

Q How much is the probate fee in 2026/27?

£526 if the estate is worth more than £5,000, and nothing if it is £5,000 or less (GOV.UK). The fee rose to £526 on 13 July 2026 (The Court and Tribunal Fees (Miscellaneous Amendments) Order 2026, SI 2026/642). Extra copies of the grant cost £2 each if ordered with the application, or £16 each afterwards, so order enough at the start. Help with fees may be available on a low income or certain benefits (form EX160), though not for extra copies. The probate fee is a court fee and is separate from any Inheritance Tax.

Q Can I do probate myself without a solicitor?

Yes. GOV.UK says applying yourself, online or by post, can be cheaper than paying a probate practitioner such as a solicitor. It is most manageable for a straightforward estate: an excepted estate, a clear will, no business, farm or trust interests, no foreign assets and no disputes. For an excepted estate you report the values in the application and pay the £526 fee if the estate is over £5,000. Professional help is worth considering if the estate is large or complex, the will is unclear or missing, the executors disagree, a claim against the estate is likely, or the estate may be insolvent. Help with the online application: Courts and Tribunals Service Centre, 0300 303 0648.

Q What is the IHT payment deadline?

Inheritance Tax must be paid by the end of the sixth month after the death - for example, a death in January means payment by 31 July (GOV.UK). After that HMRC charges interest, currently 7.75% from 9 January 2026 (Bank Rate plus 4 percentage points). You usually need to pay some of the tax before probate is granted. Ways to pay before probate: from your own bank account, reclaiming from the estate later; from the deceased's bank or building society accounts through the direct payment scheme (form IHT423), or from their investment accounts or government stock; or by asking HMRC to postpone payment if you cannot release funds and cannot pay another way. You can also make payments on account before you know the final amount. Tax on some assets can be paid in instalments.

Q What is the IHT instalment option?

Tax on certain assets can be paid in 10 equal yearly instalments (IHTA 1984 s.227), chosen on the IHT400. It is available for assets that qualify for agricultural or business relief, land and buildings (including houses, even if rented out), shares or securities that gave the deceased control of more than 50% of a company, certain unlisted shares, and the net value of a business run for profit (GOV.UK). The first instalment is due at the end of the sixth month after death and the rest on that date each year. Interest: none on the first instalment unless paid late; on each later instalment, interest on the full outstanding balance. For assets inherited from 6 April 2026 that qualify for agricultural or business relief, instalments are interest-free unless paid late. If the asset is sold, the unpaid tax becomes payable at once (s.227(4)).

Q How long does probate take?

It depends mostly on the estate. Valuing an estate can take several months, longer if it is large or complicated (GOV.UK). If an IHT400 is needed, you must wait for HMRC's unique code before applying. Once you apply, GOV.UK says you will usually get the grant within 12 weeks, longer if more information is needed, and paper applications take longer than online ones. After the grant come collecting assets, paying debts, the 2-month section 27 notice period and, often, waiting out the 6-month window for claims under the Inheritance (Provision for Family and Dependants) Act 1975 before distributing the residue.

Q What if the estate is insolvent (debts exceed assets)?

The Administration of Insolvent Estates of Deceased Persons Order 1986 applies the insolvency rules to the estate: reasonable funeral, testamentary and administration expenses have priority over the preferential debts (art 4(2)), followed by the other debts in the order insolvency law sets, and beneficiaries receive nothing until creditors are paid. Executors are not personally liable for the deceased's debts beyond the estate, but they can be if they pay beneficiaries, or pay creditors out of order, while debts remain. A section 27 notice under the Trustee Act 1925 protects against creditors you did not know about once the notice period (at least two months) has passed. An insolvent estate can also be administered in bankruptcy under an insolvency administration order. Take advice early.

Q Can a will be challenged - contentious probate basics?

Common grounds: lack of testamentary capacity (the test in Banks v Goodfellow (1870)); undue influence; lack of knowledge and approval of the contents; invalid execution - the will must be in writing and signed by the testator in the presence of two witnesses present at the same time, who each sign (Wills Act 1837 s.9); and forgery or fraud. Separately, a spouse, former spouse, child, cohabitant of 2 years or more, dependant and some others can claim reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975, normally within 6 months of the grant (s.4). Caveats: a caveat stops a grant being issued and lasts 6 months (renewable); if the applicant issues a warning, the caveator has 14 days from service to enter an appearance (Non-Contentious Probate Rules 1987 r.44).

Q What happens to pensions in the estate from April 2027?

From 6 April 2027 (Finance Act 2026 ss.66 to 71) most unused pension funds and death benefits count towards the estate for Inheritance Tax. Before then, most were outside it. Income Tax still applies separately: if the member died at 75 or over, beneficiaries pay Income Tax on what they draw. What stays outside: the "excluded benefits" in IHTA 1984 s.150A(6) - a dependants' scheme pension; a trivial commutation lump sum death benefit that extinguishes a dependants' scheme pension; a dependants' or nominees' annuity purchased together with the member's lifetime annuity; and death-in-service benefits payable only because the member was in employment of a particular description at death. The reporting machinery is in SI 2026/818, laid on 15 July 2026, and HMRC published Technical Note 2 on 27 August 2026. Deaths before 6 April 2027 follow the old rules. See our IHT on pensions deep dive.

Q What is a deed of variation and when is it used?

Beneficiaries can redirect what they inherit within 2 years of the death, and for Inheritance Tax the variation is treated as if the deceased had made it (IHTA 1984 s.142); a matching Capital Gains Tax rule is in TCGA 1992 s.62(6). The variation must be in writing and contain a statement that the relevant section applies, made by the person making it and, if more tax becomes payable, the personal representatives (s.142(2A)). Common uses: passing an inheritance to children or grandchildren instead, so it is not in the original beneficiary's own estate later; providing for someone the will left out; or redirecting to charity. The variation does not change the Income Tax position on income the original beneficiary already received. The 2-year limit runs from the date of death, not the grant.

Q What is the role of an executor - can I refuse?

Personal representatives must collect the estate, administer it according to law, and keep and produce an account when required (Administration of Estates Act 1925 s.25). That means paying debts and tax in the right order and distributing according to the will or the intestacy rules. You can be personally liable for losses caused by a breach of duty, such as distributing too early. Refusing: you can renounce the role, but generally only before you have started acting as executor. Power reserved: an executor can instead step back while others apply, keeping the right to apply later (GOV.UK notes a £22 fee for that later application, even for small estates). A professional executor named in the will charges according to its terms, so read them.