The probate process is the legal procedure for settling the affairs of someone who has died: proving any will, confirming who has authority to act, gathering in the money, property and possessions, paying debts and any inheritance tax, and passing what is left to the people entitled to it. This guide explains what the process involves and how its stages fit together. If you want the practical sequence for making an application, our step-by-step guide to applying for probate sets that out.
The document at the centre of the process is the grant of representation. Where there is a will this is a grant of probate; where there is no valid will it is a grant of letters of administration (gov.uk, wills, probate and inheritance, as at August 2026, subject to change). This overview covers England and Wales. Scotland and Northern Ireland run different systems, noted below. Figures are current as at August 2026 and are subject to change.
Who is involved in probate
Understanding the process is easier once the main roles are clear. The person who deals with the estate is the executor where there is a will, or the administrator where there is not, and both are known as personal representatives (gov.uk, applying for probate, as at August 2026, subject to change). They deal with the Probate Registry, which is the part of HM Courts & Tribunals Service that issues the grant, and with HMRC, which handles the inheritance tax side.
| Term | What it means |
|---|---|
| Personal representative | The person legally responsible for dealing with the estate: an executor where there is a will, an administrator where there is not. |
| Grant of representation | The court document confirming that authority: a grant of probate with a will, letters of administration without. |
| Beneficiary | Someone entitled to a share of the estate, under the will or the intestacy rules. |
| Probate Registry | The part of HM Courts & Tribunals Service that issues the grant. |
| Estate | Everything the person owned at the date of death, less what they owed. |
Sources: gov.uk/applying-for-probate and gov.uk, intestacy rules, as at August 2026, subject to change.
The grant of representation
Banks, other institutions and the Land Registry usually ask to see the grant before they will release funds or allow property to be transferred or sold. Which grant is applied for depends on whether there is a valid will.
| Situation | Document applied for | Who applies |
|---|---|---|
| There is a valid will | Grant of probate | The executor(s) named in the will |
| There is no valid will | Letters of administration | The closest living relative, under the intestacy rules |
Source: gov.uk, who can apply for probate, as at August 2026, subject to change. For what the grant is and when it is required, see our guide to what probate is.
The three phases of the process
Rather than a single event, the process runs through three broad phases. The order is much the same for most estates, whether or not there is a will.
| Phase | What it covers |
|---|---|
| 1. Establishing authority | Registering the death, finding any will, valuing the estate, reporting to HMRC, and obtaining the grant of representation. |
| 2. Gathering in and settling | Collecting the assets, closing accounts, selling or transferring property, and paying debts and any inheritance tax. |
| 3. Distributing and accounting | Paying the beneficiaries under the will or intestacy rules, and drawing up estate accounts of what came in and went out. |
Based on gov.uk, dealing with the estate of someone who has died, as at August 2026, subject to change.
The grant proves who may act. Most of the work in the probate process comes after it: gathering in the estate, settling what is owed, and sharing out what remains.
For the practical sequence, including how to apply online or by post, the current fees and the forms to use, see our step-by-step guide to applying for probate.
Where inheritance tax fits in
Inheritance tax and probate are separate but linked. Where a full account is needed, the tax has to be reported to HMRC before the grant is issued, which is why valuing the estate and dealing with HMRC sit in the first phase above. Most estates pay no inheritance tax: the nil-rate band is £325,000, with a residence nil-rate band of up to £175,000 where a home passes to direct descendants, both frozen until 5 April 2031 following the extension announced at the Budget on 26 November 2025 (gov.uk/inheritance-tax and gov.uk, Budget 2025, as at August 2026, subject to change). Anything above the available thresholds is generally taxed at 40%, reduced to 36% where at least 10% of the net estate passes to charity (gov.uk/inheritance-tax, as at August 2026, subject to change).
Two announced changes affect what counts towards an estate in future. From 6 April 2027, most unused pension funds and death benefits are planned to be brought within the value of the estate for inheritance tax (gov.uk, inheritance tax on pensions, as at August 2026, subject to change); our guide on pensions and inheritance tax from 2027 covers this. From 6 April 2026, agricultural and business property relief give 100% relief on the first £2,500,000 of combined qualifying property per person, and 50% above that, with the £2,500,000 allowance set in an announcement on 23 December 2025 that raised the £1,000,000 cap given at the November Budget (gov.uk, reforms to agricultural and business property relief, as at August 2026, subject to change); see our guide to the April 2026 farm and business reform. For the forms used to report an estate, see which inheritance tax forms to use, and for the wider picture our inheritance tax guide.
What the personal representative has to do
The personal representative carries responsibility for the estate throughout the process. That means valuing the estate accurately, reporting to HMRC and settling any tax, paying the debts before distributing anything, keeping clear records, and paying the right people the right amounts under the will or intestacy rules (gov.uk, distributing the estate, as at August 2026, subject to change). Because these duties sit with named individuals, a clearly drafted will, with executors who know where the papers are, tends to make the process smoother. Planning the wording of a will with this in mind is one of the simpler ways to reduce delay for the people left behind.
How the process differs across the UK
This overview describes the law of England and Wales. Scotland uses a different process called confirmation, granted by the local sheriff court, and has its own succession law, including legal rights that can entitle a spouse and children to a fixed share of an estate; our guide to confirmation in Scotland covers it. Northern Ireland has a separate but broadly similar system to England and Wales, run through its own probate office. Where an estate touches more than one jurisdiction, it can be worth taking advice in each.
Frequently asked questions
What does the probate process involve?
It is the legal procedure for settling the affairs of someone who has died: proving any will, confirming who has authority to act, valuing and collecting in the assets, paying debts and any inheritance tax, and distributing what is left to those entitled (gov.uk, as at August 2026, subject to change). It runs through three broad phases: establishing authority, gathering in and settling, then distributing and accounting.
What is the difference between a grant of probate and letters of administration?
Both are forms of grant of representation, the document confirming authority to deal with an estate. A grant of probate is issued to the executors named in a will; letters of administration are issued to the closest living relative where there is no valid will, following the intestacy rules (gov.uk, as at August 2026, subject to change).
Who is responsible for carrying out probate?
The personal representative is responsible: an executor where there is a will, or an administrator where there is not (gov.uk, as at August 2026, subject to change). They value the estate, deal with HMRC, pay the debts, and distribute what is left to the beneficiaries, keeping records throughout.
How does inheritance tax relate to the probate process?
The two are separate but linked. Where a full account is required, the estate is reported to HMRC and any tax dealt with before the grant is issued, which is why it sits in the first phase (gov.uk, as at August 2026, subject to change). Most estates fall within the £325,000 nil-rate band, frozen until 5 April 2031, and pay no tax.
Is the probate process the same across the UK?
No. England and Wales, and Northern Ireland, use broadly similar probate systems, each through its own offices. Scotland uses a separate process called confirmation, granted by the sheriff court, with its own succession law (gov.uk, as at August 2026, subject to change).
What is the difference between getting the grant and administering the estate?
The grant is the document that proves who may act. Administering the estate is the longer part that follows: collecting in the assets, settling debts and any tax, and distributing what remains to the beneficiaries (gov.uk, as at August 2026, subject to change).
For the practical how-to, see our step-by-step guide to applying for probate. To see how probate sits alongside wills, trusts and powers of attorney, our estate planning guide covers the wider picture. If it would help to talk something through, you can book a consultation.