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Probate & IHT

UK Probate Court Fees & Inheritance Tax Guide 2026

Comprehensive 2026 guide to England and Wales probate fees, HMRC Inheritance Tax reporting, IHT400 and current excepted-estate procedures, executor responsibilities, IHT payment before probate and current probate processing times.

Probate Is Not a Universal Asset-Value Requirement

Probate is the legal authority to deal with a deceased person's estate in England and Wales, but it is not automatically required whenever an estate exceeds a particular financial threshold. Whether a grant is needed depends on the assets, how they were owned and the policies of the banks, investment providers, Land Registry and other asset-holding organisations.

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Some estates do not require a grant even where substantial assets exist.
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Joint assets can pass automatically to surviving joint owners in relevant circumstances.
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Joint-tenancy property can pass automatically to the surviving joint tenant.
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Some banks and financial institutions may release smaller balances without a grant under their own procedures.
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Each asset holder should be contacted to establish whether a grant is required.
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Scotland uses confirmation rather than the England/Wales grant of probate system.

Probate Application Fee From July 2026

For probate applications made under the current HMCTS fee structure, the application fee is £526 where the estate value is over £5,000. There is no application fee where the estate is £5,000 or less. This is the current 2026 fee following the July 2026 fee change.

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The old £300 fee is no longer the current 2026 fee.
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The £5,000 threshold remains.
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Help with Fees may be available for eligible applicants.
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The fee is separate from any professional solicitor/probate-practitioner fees.
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The fee applies to the probate/letters-of-administration application in the relevant HMCTS jurisdiction.
Estate ValueProbate Application Fee
£5,000 or less£0
Over £5,000£526

Probate Copies: Current 2026 Fees

HMCTS currently provides one free copy of the probate document with the grant. If extra copies are ordered at the time of the application, they cost £2 each. If additional copies are requested after the application has been submitted, the fee is £16 each.

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The former £1.50 figure is outdated.
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Ordering extra copies at the initial application stage is substantially cheaper.
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Copies may be useful for banks, investment firms and other asset holders.
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A second grant application has separate fee rules.
Copy TypeCurrent Fee
First probate document copyFree
Extra copy ordered with application£2 each
Extra copy ordered after application£16 each

Current Inheritance Tax Reporting: IHT400 vs Excepted Estates

The current IHT process does not use a simple £325,000 estate-value rule to determine whether IHT400 is required. IHT400 is required where Inheritance Tax is due or where the estate does not qualify as an excepted estate. Some estates can require full reporting even where no IHT is ultimately payable.

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IHT205 is a historic form for deaths on or before 31 December 2021.
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For deaths from 1 January 2022, qualifying excepted estates generally do not use IHT205.
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The IHT400 is not triggered solely by crossing £325,000.
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The nil-rate band is relevant to the tax calculation but is not the sole test for whether an IHT400 is required.
Estate SituationTypical IHT Reporting
IHT dueIHT400 required
Estate does not qualify as an excepted estateIHT400/full account required
Qualifying excepted estate, death on/after 1 January 2022Normally no separate IHT205; relevant information is provided through probate/confirmation process
Historic excepted estate, death on/before 31 December 2021IHT205 may apply under the historic rules

What an Excepted Estate Means

An excepted estate is an estate that meets the statutory conditions allowing the personal representatives to use the simplified probate/confirmation reporting process rather than submitting a full IHT400 account. The conditions depend on matters such as the estate value, transferred nil-rate bands, exemptions, gifts and the deceased's circumstances.

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Not every estate below the ordinary nil-rate band is automatically excepted.
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The estate can qualify because there is no IHT due and the statutory conditions are met.
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Transfer of unused nil-rate band has specific reporting conditions.
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Residence/nationality and foreign-asset circumstances can affect the reporting requirements.
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For deaths on or after 1 January 2022, the information is generally incorporated into the probate application rather than an IHT205.

IHT400 Must Usually Be Submitted Before Probate

Where a full IHT account is required, HMRC says form IHT400 must be submitted before applying for probate. The form provides full details of the estate, including assets, debts, lifetime gifts, exemptions and reliefs. It must normally be submitted within 12 months of the date of death.

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IHT400 is the detailed Inheritance Tax account.
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It covers assets and debts.
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Relevant lifetime gifts must be reported.
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Reliefs and exemptions are included in the account.
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The normal filing deadline is within 12 months of death.
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Some estates require IHT400 even where the final IHT liability is nil.

Paying Inheritance Tax Before Probate

Where Inheritance Tax is due, the current GOV.UK procedure says you normally need to start paying the IHT before probate is granted. HMRC provides a unique payment reference, and the personal representatives can use money from certain estate assets or their own funds. In some circumstances, where funds cannot be accessed, arrangements for a grant on credit may be available.

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You do not necessarily need to know the final exact IHT bill to start making payments.
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Payments on account are possible.
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Certain deceased person's bank/investment assets can be used to pay HMRC directly in appropriate cases.
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A person who pays from their own funds can generally recover the money from the estate.
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Grant-on-credit arrangements can apply where the statutory conditions are met.
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HMRC still expects the representatives to raise and pay as much of the tax as they reasonably can before the grant.

IHT Payment Deadline

Inheritance Tax is normally due by the end of the sixth month after the person's death. For example, if the person dies in January, the normal payment deadline is 31 July. Interest can apply where the tax is not paid by the applicable deadline.

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The probate process and the IHT payment deadline are different dates.
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The normal six-month IHT payment deadline should not be confused with the 12-month IHT400 reporting deadline.
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Interest may be charged on late IHT payments.
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Early payments can be made before the final tax liability is known.

Probate Processing Time in 2026

Current GOV.UK guidance says applicants will usually get probate within 12 weeks of submitting the application. It can take longer if HMCTS needs additional information or if the application has complications. It is therefore inaccurate to promise a fixed 8-to-12-week or 16-to-24-week timetable.

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Current general expectation: usually within 12 weeks.
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The 12 weeks is not a statutory guaranteed deadline.
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Missing information can cause delay.
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Complex applications can take longer.
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Paper applications are not automatically assigned a universal 16+ week processing time.

Documents Needed for an Online Probate Application

The documents and information needed depend on the estate and application route. Where there is a will, the personal representative will generally need the original will and relevant death information. Where IHT is due or full details are required, the IHT reporting process must be completed before probate can be applied for.

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Original will where there is one.
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Death certificate may be required in certain circumstances.
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Estate valuation information.
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IHT400 information where a full account is required.
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HMRC IHT payment/reference information where IHT is due.
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Identity and applicant information required by the probate service.

Executor, Administrator and Personal Representative Roles

Where there is a valid will, named executors can apply for the grant of probate if eligible. Where there is no will, the relevant person normally applies for letters of administration. The person dealing with the estate is generally called the personal representative.

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Executor = person named in the will who applies for probate.
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Administrator = person appointed where there is no will or the named executors cannot act in the relevant circumstances.
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The grant gives legal authority to deal with estate assets.
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Personal representatives have duties to value assets, report/pay taxes, collect assets, settle debts and distribute the estate.

England and Wales, Northern Ireland and Scotland

This guide must distinguish the UK's separate probate systems. England and Wales use grants of probate or letters of administration. Northern Ireland uses a separate grant-of-representation process. Scotland uses confirmation, not the England-and-Wales probate system, and has different procedures and forms.

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Do not describe one HMCTS probate process as applying identically across all four UK nations.
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Scotland uses confirmation.
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Northern Ireland has its own application and IHT-probate documentation.
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Cross-border estates can require additional procedural analysis.
JurisdictionMain Grant / Process
England and WalesGrant of probate / letters of administration
Northern IrelandGrant of representation under NI procedure
ScotlandConfirmation

Small Estates and Bank-Release Procedures

There is no universal statutory £20,000 or £50,000 probate threshold for bank accounts. Individual banks and financial organisations have their own procedures for deciding when they will release assets without a grant. GOV.UK specifically advises contacting the relevant organisation to determine whether probate is needed.

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A bank's small-estate limit is not a universal UK probate threshold.
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Different banks may use different internal procedures.
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Some institutions may release funds without a grant.
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Joint accounts and jointly owned assets can have different succession treatment.
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A small bank account does not automatically mean the whole estate is a small estate.

Probate Does Not Determine the IHT Tax Liability

Probate value and Inheritance Tax value are related but are not always identical. The probate application asks for particular gross and net estate values, while the IHT calculation can require additional assets, gifts, reliefs, exemptions and other adjustments. A £325,000 figure should therefore never be used as a substitute for a full IHT calculation.

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Probate gross value and IHT gross value can differ.
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IHT can include assets excluded from the probate value calculation in some circumstances.
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Lifetime gifts can affect IHT.
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Spouse/civil-partner exemptions and transferable nil-rate bands can reduce IHT.
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Residence nil-rate band can affect the IHT calculation.
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Business/agricultural reliefs can also affect taxable value.

Help With Probate Fees

Applicants with low income or who receive certain benefits may be eligible for help with the probate fee. GOV.UK provides the Help with Fees process, including form EX160. Where an online probate application is made, the full fee may initially be collected and a refund can follow if the help-with-fees application is successful.

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Help with Fees can apply to the probate application fee.
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Eligibility depends on income/benefit circumstances.
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EX160 is the relevant Help with Fees form.
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Help with Fees does not necessarily cover every probate-related charge.
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Extra copies of probate documents are not covered by Help with Fees.

Practical 2026 Probate and IHT Workflow

A reliable 2026 probate guide should first determine the UK jurisdiction and whether a grant is actually needed. The estate is then valued for IHT and probate purposes, the excepted-estate/full-account test is completed, IHT400 is filed where required, IHT payments are started where tax is due, and the probate application is submitted with the correct supporting information.

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Step 1: identify England/Wales, Northern Ireland or Scotland.
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Step 2: determine whether probate/confirmation is needed.
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Step 3: identify the person entitled to apply.
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Step 4: value the estate for IHT.
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Step 5: check whether the estate is excepted.
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Step 6: complete IHT400 if a full account is required.
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Step 7: obtain the IHT payment reference where relevant.
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Step 8: start paying IHT if tax is due.
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Step 9: submit the probate/confirmation application.
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Step 10: pay the applicable probate application fee.
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Step 11: order extra copies at the cheaper concurrent rate if needed.
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Step 12: monitor the application for HMCTS requests.
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Step 13: obtain the grant/confirmation.
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Step 14: collect assets, settle debts/taxes and distribute the estate.
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Step 15: retain estate valuation, tax and probate records.

Frequently Asked Questions (6)

For the current HMCTS fee structure, the probate application fee is £526 where the estate value is over £5,000. There is no application fee where the estate is worth £5,000 or less, subject to the separate rules for second grants and other special applications.

Not necessarily. Banks and other financial organisations have their own procedures for deciding whether a grant is needed, so there is no universal UK £20,000 or £50,000 statutory bank-account threshold. You should ask the organisation holding the asset.

No. IHT400 is generally required where Inheritance Tax is due or the estate does not qualify as an excepted estate. Some estates can require an IHT400 even where no IHT is ultimately payable, while qualifying excepted estates can use the simplified probate reporting process.

Where Inheritance Tax is due, you normally need to start paying some of it before probate is granted. HMRC can provide a payment reference and there are mechanisms for paying from certain estate assets. Where the representatives cannot access sufficient funds, grant-on-credit arrangements may sometimes be available.

Current GOV.UK guidance says you will usually get the grant of probate or letters of administration within 12 weeks of submitting the application, but it can take longer if HMCTS needs additional information or the application is more complicated.

One copy is provided free with the grant. Extra copies cost £2 each when ordered with the probate application. If you request additional copies after submitting the application, they cost £16 each.
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2026 TAX SNAPSHOT

Standard Personal Allowance
£12,570
Standard allowance; specialist and Scottish rules can differ.
England / Wales / Northern Ireland Basic-Rate Band
£37,700
£50,270 including the standard £12,570 Personal Allowance.
4-Year FIG Regime
Maximum 4 tax years
Available to qualifying new UK residents after at least 10 years of non-UK residence.
IHT Long-Term UK Residence
10 of previous 20 years
Overseas-asset exposure can continue for 3–10 years after leaving, depending on residence history.

Summary Takeaways & Checklist

  • The current probate application fee is £526 for estates over £5,000; estates worth £5,000 or less have no application fee.
  • The first probate document copy is free; extra copies are £2 each when ordered with the application and £16 each when ordered later.
  • IHT205 is a historic form for deaths on or before 31 December 2021 and should not be presented as the normal 2026 excepted-estate form.
  • IHT400 is required where IHT is due or the estate does not qualify as an excepted estate; the £325,000 nil-rate band is not itself the IHT400 test.
  • Where IHT is due, some tax is normally paid before probate, although grant-on-credit arrangements can apply in appropriate cases.
  • Current GOV.UK guidance says probate is usually granted within 12 weeks, but this is not a guaranteed deadline.
  • Probate requirements differ between England and Wales, Northern Ireland and Scotland.
  • Small-estate bank release limits are determined by individual institutions rather than a universal £20,000-£50,000 UK statutory threshold.
  • The probate application value and IHT value are not always identical.
  • Eligible low-income applicants may qualify for Help with Fees.

Official References & Manuals

GOV.UK Applying for ProbateGOV.UK Applying for Probate - FeesGOV.UK Applying for Probate - Before You ApplyGOV.UK Applying for Probate - After You ApplyGOV.UK Inheritance Tax Account IHT400HMRC IHT Accounts GuidanceHMRC Excepted Estates GuidanceGOV.UK IHT205 - Historic Deaths OnlyGOV.UK Paying Inheritance TaxHMRC Grants on Credit GuidanceGOV.UK Probate Rules for Northern IrelandHMRC UK Probate and Confirmation Guidance

Related HMRC Guides

UK Inheritance Tax (IHT) CalculatorUK Inheritance Tax 10-Year Residency Rule GuideUK Canada Cross-Border Estate Tax Guide