When someone dies, grief is quickly followed by paperwork. In England and Wales most estates cannot be distributed until the court issues a “grant of probate”. Executors must find every asset, settle debts, pay any inheritance tax and account for each pound that leaves the estate. The probate process can therefore feel like a second bereavement – especially when legal terms and tax forms arrive all at once.
Fortunately, clear information and calm planning make a real difference. This guide explains the probate process in plain English: what probate is, when you need it, who applies, how long it usually takes and the main stages involved. It also shows where an accountant adds value, from accurate valuations to cashflow-friendly tax strategies. By the end, you will know the key steps, typical timeframes and the questions to ask before you start.
What is probate?
Probate is the court authority that confirms an executor’s legal right to administer an estate. Without that authority banks, brokers and the Land Registry will not release or transfer assets held solely in the deceased’s name. A different procedure – confirmation – applies in Scotland, while Northern Ireland follows its own rules. Everything here refers to England and Wales.
When the probate process is needed
A grant is normally required when:
• Property is owned solely by the deceased:
• Financial institutions hold above their small-estate limit (often £15,000-£25,000):
• Shares, unit trusts or business interests are involved:
Jointly-owned assets passing by survivorship usually bypass The Probate Process, but always confirm the bank’s threshold before assuming a grant is unnecessary.
Who applies for probate?
If a valid will exists, the named executors apply. Without a will, the closest relative applies for “letters of administration”. Either way, the personal representative becomes legally responsible for valuing the estate, paying debts and distributing what remains.
The probate process timeline: From application to grant
The probate service now processes most applications online. Ministry of Justice data shows that complete digital files receive a grant in just over two weeks on average, with some approved in under seven days. Real-world times are longer: simple estates often take 12-23 weeks from death to grant, while those with foreign assets or business interests can exceed a year.
Delays usually arise when:
• HMRC has not yet issued the inheritance tax reference:
• Valuations are missing or unsigned:
• Executors overlook gifts made in the seven years before death:
Planning for delay – and keeping beneficiaries informed – prevents tension.
Key stages of the probate process
Executors work through nine distinct stages:
- Death registration: Obtain the certificate within five days.
- Asset and debt gathering: Write to banks, insurers and pension providers.
- Estate valuation: Record open-market figures for every asset.
- IHT account preparation: Complete form IHT400 (or IHT205 for very small estates).
- HMRC reporting: Pay any IHT due and obtain the reference.
- Probate application: File documents online or by post.
- Grant issue: Collect or transfer the estate’s assets.
- Administration: Settle debts, record estate income and gains.
- Finalisation: Prepare estate accounts and distribute the residue.
Tax considerations during the probate process
IHT is charged at 40% on the portion of the estate above the £325,000 nil-rate band. A further residence nil-rate band of £175,000 may apply when a main home passes to direct descendants. These allowances are frozen at their current levels for tax years 2028 to 2029 and 2029 to 2030. Rising house prices mean more families now pay IHT: the Office for Budget Responsibility forecasts receipts of £8.4 billion in 2024/25 – an 11.6% rise on the previous year.
Even so, probate remains tax-efficient for most estates. HMRC statistics show that only 4.39% of UK deaths in 2021/22 incurred an IHT charge. Executors still have duties:
• Submit any outstanding self-assessment returns
• Report estate income over £500 a year
• Pay IHT interest at 8.25% from 28 May 2025 on overdue balances
Complex reliefs – agricultural, business or heritage property – demand specialist knowledge. Understanding them early avoids penalties.
The accountant’s role in the probate process
Although probate is a legal procedure, numbers dominate every stage. A chartered accountant brings rigour and efficiency by:
• Reviewing the file before submission and flagging red-flag issues
• Calculating IHT, claiming every allowance and advising on instalment options to protect cashflow
• Preparing estate income and capital-gains computations
• Drafting estate accounts and Form R185s for beneficiaries
• Liaising with solicitors where disputes or trusts are involved
Professional input often shortens timelines and reduces tax, keeping more in the estate for beneficiaries.
When professional help makes sense
DIY probate can work for a modest estate below the nil-rate bands. However, appoint us when:
• Assets include a trading company, overseas property or large share portfolio
• There are lifetime gifts within seven years of death
• Beneficiaries disagree over wills or legacies
• Executors live abroad or lack time
Our flexible service ranges from a one-off calculation to full estate administration.
Internal planning opportunities
The probate process is also a moment to review wider finances. Updating wills, documenting lifetime gifts and keeping asset records current all save heirs time and tax. Our estate-planning team provides:
- Inheritance tax planning
- Estate planning strategies
- Personal accounting services
Ongoing advice now can reduce tax in future and ensure a seamless handover when probate becomes necessary.
Get expert support with the probate process
Probate rarely arrives at a convenient moment. Executors juggle paperwork, tax deadlines and family expectations while processing their own loss. A calm, experienced guide makes an immediate difference. Our probate specialists combine accountancy precision with a human touch. We value complex portfolios, draft IHT returns, negotiate instalment plans and liaise with HMRC until final clearance. You remain in control, yet free from day-to-day administration. Beneficiaries receive clear updates, reducing stress and preventing misunderstandings.
The probate process does not have to overwhelm you. Speak to us today and discover how straightforward expert guidance can shorten timelines, reduce tax exposure and provide peace of mind.