Probate and inheritance tax: what's changed recently

The application is digital by default

Before 2019 probate was a paper process with compulsory in-person appointments at a district registry. HM Courts & Tribunals Service now runs an online service for most personal applicants and professionals, and paper forms (PA1P where there's a will, PA1A where there isn't) are the exception rather than the rule.

In practice this means you complete the application on screen, pay by card, then post the original will and the death certificate to HMCTS. The grant is issued electronically and posted to you.

Scotland is separate. Confirmation is applied for through the Sheriff Court using form C1, and small estates (under £36,000) can use the court's free small estates service.

What it costs now

The application fee in England and Wales is £300 for estates worth more than £5,000. Estates of £5,000 or less pay nothing. The fee is the same whether you apply yourself or through a solicitor, and it is separate from any solicitor's charges.

Extra official copies of the grant are charged per copy. You will want several: most banks, registrars and share registrars want to see an official copy rather than a photocopy. Check the current copy fee on the GOV.UK 'Applying for probate' page before you order, as it has changed more than once recently.

In Scotland, Confirmation fees are set separately by the Scottish Courts and Tribunals Service and depend on the value of the estate.

How long it takes

HMCTS publishes average waiting times for grants. Straightforward online applications with no HMRC complication have been running at roughly five weeks from a complete submission, with paper and stopped applications taking considerably longer.

The most common cause of delay is not the court. It's the inheritance tax step: where tax is payable you must submit the IHT400 to HMRC and wait 20 working days from the date HMRC receives payment before the probate application can proceed.

Inheritance tax reporting for smaller estates

Most estates are 'excepted' and need no inheritance tax account at all. You give the figures as part of the probate application itself. HMRC has been publishing guidance for borderline excepted estates, the ones just over the line, because getting this wrong is a frequent cause of applications being stopped.

The thresholds that matter: the nil-rate band is £325,000, and the residence nil-rate band adds up to £175,000 where a home passes to direct descendants. Anything unused by a spouse or civil partner who died first can usually be transferred, which is why many couples' estates can pass up to £1m with no tax.

Pensions come into inheritance tax from April 2027

This is the change with the widest reach. From 6 April 2027 most unused pension funds and death benefits will count as part of the estate for inheritance tax, rather than sitting outside it as they largely do today.

HMRC has published technical notes and further regulations are expected before that date, including changes to what pension scheme administrators must report. If you're dealing with a death now, the current rules still apply. If you're planning ahead, this is the one to take advice on.

What this means for you today

Three practical takeaways:

• Budget £300 for the grant, plus the cost of several official copies
• Apply online unless your case genuinely needs the paper route, it is materially faster
• If inheritance tax is payable, start the HMRC step first, the 20 working day wait sits in front of everything else