Applying for probate

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Before you apply

Before applying for probate you바카라 사이트檒l need to complete the following steps.

  1. Check that probate is needed and that you can apply.

  2. Estimate the estate바카라 사이트檚 value for Inheritance Tax. Even if there바카라 사이트檚 no tax to pay, you바카라 사이트檒l need the value as part of your probate application.

  3. Find out whether you need to report the full details of the estate to HM Revenue and Customs (HMRC). If you do not have to send full details it is called an 바카라 사이트榚xcepted estate바카라 사이트�.

  4. If you need to pay Inheritance Tax, start making payments. HMRC will send you a letter with a code you must use to apply for probate. You can apply for probate straight away if it바카라 사이트檚 an excepted estate.

If more than one person is applying

The group of applicants choose one person to be the lead applicant. They will manage the probate application for all the applicants.

Each applicant must give the lead applicant their email address and mobile phone number. Everyone applying must have access to the internet.

Once the lead applicant signs the legal declaration, the other applicants will get:

  • an email with a link to the legal declaration
  • a text message with the access code to sign the declaration

The lead applicant cannot continue with the probate application until everyone signs the legal declaration.

The Courts and Tribunals Service can only discuss the application details with the applicants named in it.

Valuing an 바카라 사이트榚xcepted estate바카라 사이트� for probate

You바카라 사이트檒l need to report estimates of the estate바카라 사이트檚 value as part of your probate application.

Use the online Inheritance Tax (IHT) checker to estimate the estate바카라 사이트檚 value. This will give you 3 of the 5 values you바카라 사이트檒l need for your probate application:

  • gross estate value for IHT
  • net estate value for IHT
  • net qualifying value for IHT

Use these values to work out the other 2 values you바카라 사이트檒l need:

  • gross value for probate
  • net value for probate

How to work out the gross value for probate

Work out the gross value of the estate for Inheritance Tax and then subtract the value of all of the following:

  • assets that were owned with someone else (바카라 사이트榡oint assets바카라 사이트�) and that are being passed to the surviving owner
  • gifts that were made in the 7 years before they died
  • assets that were owned abroad (for example, overseas property or money in foreign bank accounts)
  • assets held in a trust

How to work out the net value for probate

Subtract the value of any debts the person who died owed and the cost of the funeral from the gross value for probate.

Do not include debts that were owed jointly with someone else, for example, a mortgage on a joint property.

Get help

If you바카라 사이트檙e not sure whether to include something in the valuation, you can read the guidance on what counts as a gift.

If you need to report the full details of the estate to HMRC

Fill in and send form IHT400. You바카라 사이트檒l get a letter within 20 working days which you바카라 사이트檒l need before you can apply for probate.

You normally have to pay at least some of the tax before you바카라 사이트檒l get probate. You can claim the tax back from the estate, if you pay it out of your own bank account.

What you바카라 사이트檒l need to apply

You바카라 사이트檒l need the death certificate or an interim death certificate from the coroner. You바카라 사이트檒l also need the original will, if there is one.

View a printable version of the whole guide

Part of What to do when someone dies: step by step

  1. Step 1

    1. Register the death

    Check what to do if:

  2. Step 2

    The Tell Us Once service allows you to inform all the relevant government departments when someone dies.

    1. Use the Tell Us Once service to tell government
    2. If you cannot use Tell Us Once, tell government yourself

    You'll also need to tell organisations outside government, like employers and private pension providers, banks, and utility companies.

  3. Step 3

    1. Arrange the funeral
    2. Get help paying for a funeral
    3. Get help paying for a child's funeral

  4. Step 4

    You might be eligible for financial help.

    Check if you can get:

  5. and

    Your tax, benefit claims and pension might change depending on your relationship with the person who died.

    1. Manage your tax, pensions and benefits if your partner has died
    2. Check how benefits are affected if a child dies

  6. and

    Get help with managing grief and the things you need to do when someone dies.

    1. Find bereavement help and support
    2. Find bereavement services from your local council

  7. and

    If your right to live in the UK depends on your relationship with someone who died you might need to apply for a new visa.

    Check the rules if:

    1. Contact UKVI to check the rules for other visas

  8. Step 5

    To find out if there바카라 사이트檚 Inheritance Tax to pay, you need to estimate the value of the property, money and possessions (the 바카라 사이트榚state바카라 사이트�) of the person who died.

    1. Estimate the value of the estate to find out if you need to pay Inheritance Tax
    1. Find out how to report the value of the estate
    1. Pay Inheritance Tax if it바카라 사이트檚 due

  9. Step 6

    You might need to apply for probate before you can deal with the property, money and possessions (the 바카라 사이트榚state바카라 사이트�) of the person who died.

    1. Check if you need to apply for probate
    1. Apply for probate

  10. Step 7

    Pay any debts or taxes owed by the person who's died. You can then distribute the estate as set out in the will or the law.

    1. Deal with the estate
    1. Update property records