Probate and inheritance tax are two different things that usually happen close together: inheritance tax is the tax charged on the value of an estate, while probate is the legal authority to deal with that estate. In most cases the inheritance tax position has to be settled first, because the probate registry will not normally issue a grant until any tax due has been reported to HMRC and paid.
That single link, tax before grant, is what causes most of the confusion families run into after a death. This guide explains how the two processes connect in England and Wales, the order they follow, the key deadlines, and the fees involved. Figures are current as at August 2026 and are subject to change.
Probate and inheritance tax are not the same thing
The two are worth separating before looking at how they interact.
- Inheritance tax (IHT) is a tax on the estate of someone who has died. The standard rate is 40%, charged only on the part of the estate above the available tax-free thresholds, and it is reported to and collected by HM Revenue & Customs (gov.uk/inheritance-tax, as at August 2026, subject to change).
- Probate is the process of proving a will and obtaining a grant of representation, the document that gives the personal representatives legal authority to collect in assets, settle debts and distribute the estate. It is dealt with by HM Courts & Tribunals Service, not HMRC (gov.uk, wills, probate and inheritance, as at August 2026).
Many estates need probate but owe no inheritance tax at all. A smaller number owe tax. Where tax is due, the two processes have to be handled in a particular sequence, which is where the next section comes in. For a fuller picture of the grant itself, see our guide to what probate is and when it is needed.
Which comes first, inheritance tax or probate?
Inheritance tax generally comes first. The personal representatives value the estate, report it to HMRC, and pay any tax that is due (or arrange to start paying it) before the probate registry will issue the grant of representation. HMRC confirms that a payment towards any inheritance tax usually has to be made before you can obtain a grant (gov.uk/paying-inheritance-tax, as at August 2026, subject to change).
This creates a practical problem. The tax is often due before the personal representatives can access the money to pay it, because the bank accounts and investments are frozen until probate is granted. There are recognised routes around this, covered under paying tax before probate below. The sequence usually runs like this:
- Value the estate: property, savings, investments, possessions, and any gifts made in the seven years before death.
- Report the value to HMRC on the appropriate inheritance tax account, where one is required.
- Pay any inheritance tax due, or the first instalment of it, and obtain HMRC's reference confirming this.
- Apply to the probate registry for the grant of representation.
- Once the grant is issued, collect in the assets, settle debts, finalise the tax position and distribute the estate.
The deadlines that matter
Two separate time limits run alongside each other after a death. Missing the payment deadline is what triggers interest, so it usually matters most.
| What | Deadline | Why it matters |
|---|---|---|
| Pay inheritance tax | End of the sixth month after the month of death | HMRC charges interest on tax paid after this date |
| Report the estate on form IHT400 | Within 12 months of the end of the month of death | Applies where the estate owes tax or is not an excepted estate |
| Apply for probate | No fixed statutory deadline | But it usually cannot happen until the tax step is done |
Sources: gov.uk/paying-inheritance-tax and gov.uk, tell HMRC about the value of an estate, both as at August 2026, subject to change.
The mismatch is deliberate: tax is payable by month six, but the full account can be filed up to month twelve. Where an estate is complex, personal representatives sometimes pay an estimated amount by the six-month point to limit interest, then finalise the figures later.
How much inheritance tax an estate pays
Inheritance tax is charged only on the value above the available thresholds. The main allowances are set out below and are frozen until 5 April 2031 (the end of the 2030-31 tax year), a freeze extended by a further year at the Autumn Budget on 26 November 2025 (gov.uk, Inheritance Tax thresholds, as at August 2026, subject to change).
| Allowance or rate | Level (August 2026) |
|---|---|
| Nil-rate band | £325,000 |
| Residence nil-rate band | Up to £175,000 |
| Standard rate | 40% |
| Reduced rate (10% or more of the net estate to charity) | 36% |
| Taper threshold (residence band withdrawn by £1 for every £2 above) | £2,000,000 |
Source: gov.uk/inheritance-tax, as at August 2026, subject to change.
Married couples and civil partners can usually pass assets to each other free of inheritance tax, and unused thresholds can transfer to the survivor. A single person leaving a home to direct descendants can have up to £500,000 of allowances, and a couple up to £1,000,000 combined, though the residence nil-rate band is withdrawn above the £2,000,000 taper threshold (gov.uk, passing on your home, as at August 2026, subject to change). Two further changes affect estates that include a business, a farm or a pension. From 6 April 2026, agricultural property relief and business property relief give 100% relief on the first £2,500,000 of combined qualifying property per person and 50% above that, with any unused allowance transferable between spouses and civil partners (gov.uk, agricultural property relief and business property relief reforms, as at August 2026, subject to change). From 6 April 2027, most unused pension funds and death benefits are due to be brought within the estate for inheritance tax (gov.uk, inheritance tax on pensions, as at August 2026, subject to change).
- Inheritance tax is normally due by the end of the sixth month after death (gov.uk).
- Any tax due usually has to be paid before probate is granted (gov.uk).
- Nil-rate band £325,000; residence nil-rate band up to £175,000; standard rate 40% (gov.uk).
- Probate application fee £526 where the estate is over £5,000; no fee at £5,000 or less (gov.uk).
Probate application fees
The probate fee is separate from any inheritance tax and is paid to HM Courts & Tribunals Service. It is a flat fee based on whether the estate is above a set value, not a percentage of the estate.
| Item | Fee (August 2026) |
|---|---|
| Estate valued at £5,000 or less | No fee |
| Estate valued over £5,000 | £526 |
| Extra copies of the grant (ordered with the application) | £2 each |
| Extra copies ordered later | £16 each |
Source: gov.uk/applying-for-probate/fees, as at August 2026, subject to change.
Extra copies of the grant are worth ordering, because banks and other institutions often each want to see one. Any solicitor or probate specialist fees are separate again; our pricing page explains how fixed fees can be set out in advance.
Paying inheritance tax before probate, when the money is locked away
Because tax is due before the grant releases the funds, there are established ways to bridge the gap. The right one depends on the estate.
- The Direct Payment Scheme. Banks and building societies can, on request, transfer money directly from the deceased's accounts to HMRC to pay the inheritance tax, even before probate (gov.uk/paying-inheritance-tax, as at August 2026, subject to change).
- Paying in yearly instalments. Tax on certain assets, including land and buildings and some business interests, can be paid over 10 equal annual instalments rather than in one sum (gov.uk, yearly instalments, as at August 2026, subject to change).
- Funds from beneficiaries or a loan. Some personal representatives use their own funds, money from beneficiaries, or a specialist executor loan to pay the tax and reclaim it once the estate is in funds.
Which route fits depends on what the estate holds and how quickly its assets can be turned into cash.
When probate is needed but no inheritance tax is due
Many estates go through probate without paying any inheritance tax. This is common where the estate falls within the available thresholds, or where everything passes to a surviving spouse or civil partner and is therefore exempt. In many of these cases the estate qualifies as an excepted estate, which means the personal representatives report the estate values as part of the probate application itself rather than completing the full IHT400 account (gov.uk, tell HMRC about the value of an estate, as at August 2026, subject to change).
Even where no tax is payable, the estate still has to be valued properly, because the figures determine whether a full account is needed and whether any transferable allowances apply. Our guide to how inheritance tax works goes into the thresholds and reliefs in more detail.
Scotland and Northern Ireland
Inheritance tax is a UK-wide tax, so the thresholds and rates above apply across the whole United Kingdom (gov.uk/inheritance-tax, as at August 2026, subject to change). The administration process differs. In Scotland the equivalent of probate is called confirmation, obtained through the sheriff court, and Scotland has its own succession law, including legal rights for a spouse and children (mygov.scot, confirmation, as at August 2026, subject to change). Northern Ireland has a separate probate system that is broadly similar to England and Wales (nidirect.gov.uk, probate, as at August 2026, subject to change).
Frequently asked questions
Do you pay inheritance tax before or after probate?
Usually before. Any inheritance tax due has to be reported to HMRC and paid, or at least started, before the probate registry will issue the grant of representation. The tax is normally due by the end of the sixth month after the month of death (gov.uk/paying-inheritance-tax, as at August 2026, subject to change).
How long do you have to pay inheritance tax?
Inheritance tax is generally due by the end of the sixth month after the month in which the person died. HMRC charges interest on tax paid after that date. Tax on certain assets, such as land and buildings, can instead be paid over 10 yearly instalments (gov.uk/paying-inheritance-tax, as at August 2026, subject to change).
How do you pay inheritance tax if the money is tied up in the estate?
One common route is the Direct Payment Scheme, under which a bank or building society transfers money from the deceased's accounts straight to HMRC before probate is granted. Instalment payments and executor loans are other options. The suitable approach depends on the assets the estate holds (gov.uk/paying-inheritance-tax, as at August 2026, subject to change).
How much does probate cost?
The application fee is £526 where the estate is valued at more than £5,000, and there is no fee where it is £5,000 or less. Extra copies of the grant cost £2 each when ordered with the application, or £16 each afterwards. Any professional fees are separate (gov.uk/applying-for-probate/fees, as at August 2026, subject to change).
Is probate always needed if inheritance tax is due?
In most cases where inheritance tax is payable, probate is also required, because tax usually arises on larger estates that hold property or investments needing a grant to release them. That said, the two are decided separately: some estates need probate but owe no tax, and the tax position is assessed on its own rules (gov.uk, wills, probate and inheritance, as at August 2026, subject to change).
What forms are involved in probate and inheritance tax?
Where an estate owes tax or is not an excepted estate, the personal representatives report it on form IHT400 within 12 months of the end of the month of death. Excepted estates report values as part of the probate application instead. A grant of representation is then applied for through HM Courts & Tribunals Service (gov.uk, as at August 2026, subject to change).