Dealing with a loved one's estate is one of the most practically demanding tasks a family faces at an already difficult time. Probate — the legal process of administering a deceased person's estate — is often misunderstood: when it is required, how long it takes, what it costs, and the specific challenges that arise for internationally mobile families with assets in multiple countries. This guide provides a clear overview.
What Is Probate?
Probate (formally, a "Grant of Probate" when there is a will, or "Letters of Administration" on intestacy) is the legal authority granted by the Probate Registry to deal with a deceased person's estate. It confirms that the will is valid (where one exists) and authorises the named executor — or, where there is no will, an administrator — to collect in assets, pay debts and tax, and distribute the estate to the beneficiaries.
Without a Grant of Probate, most financial institutions will not release funds or transfer assets. The Grant is the legal document that evidences authority to act.
When Is Probate Needed?
Probate is not always required. In broad terms, it is needed where the estate includes:
- Sole-name property (freehold or leasehold residential property in England and Wales held in the deceased's name alone)
- Bank or savings accounts above the institution's own threshold. Each bank sets its own policy; most release accounts without probate for balances up to £5,000–£50,000, though thresholds vary widely (some HSBC and Barclays accounts, for example, have thresholds of £30,000–£50,000; some smaller institutions operate lower thresholds)
- Shareholdings in sole name
- Premium bonds (NS&I releases up to £50,000 without probate)
Probate is generally not needed for:
- Jointly owned assets: property held as joint tenants automatically passes to the surviving owner by survivorship, without probate
- Small cash accounts: below the individual bank's threshold
- Pension death benefits: pensions are held under trust and pass to nominated beneficiaries through the pension scheme's own processes; they are not part of the legal estate
- Life assurance written in trust: as above — a trust-held life policy passes outside the estate to trust beneficiaries directly
For many straightforward estates — especially where the deceased's main assets were jointly held with a spouse or civil partner — probate may be unnecessary.
Applying for Probate
The executor named in the will (or an administrator applying on intestacy) applies for the Grant from HM Courts and Tribunals Service (Probate Registry).
The Application
Applications can be made online or on paper:
- PA1P (with a valid will) or PA1A (no will, applying for letters of administration)
- Probate fee: £273 for estates above £5,000 (no fee for smaller estates), plus £1.50 per additional copy of the Grant (useful for multiple institutions)
- The original will must be submitted (it does not come back)
The IHT Forms
Before the Grant is issued, HMRC must be satisfied on inheritance tax. The executor must submit either:
- For deaths on or after 1 January 2022, the IHT205/IHT207 forms were abolished: most "excepted estates" (where no IHT is due) no longer require a separate IHT return — the executor reports the limited estate information directly within the probate application
- IHT400: for taxable estates or those where a full IHT account is required regardless of liability (larger estates, complex assets, overseas assets)
HMRC must confirm it has received and processed the IHT400 before the Probate Registry issues the Grant. This can add weeks or months to the process for complex estates.
Processing Times
Processing times vary significantly:
- Simple estates: the Probate Registry aims to process straightforward applications within four to eight weeks of submission
- Complex estates or estates with IHT issues: six to eighteen months is realistic, particularly where overseas assets are involved, HMRC is examining the IHT position, or there are disputes
Executors should not expect to distribute the estate quickly after a family member's death; twelve to eighteen months from death to final distribution is not unusual for a moderately complex estate.
The IHT Problem: Paying Tax Before You Have Access to Funds
One of the most common frustrations of probate administration is the "bootstrapping" problem: IHT is due six months after the end of the month of death, but the executor cannot access the estate's funds (to pay the tax) without a Grant of Probate, which cannot be issued until HMRC has been satisfied about IHT.
Solution: Direct Payment Scheme
Most UK banks participate in the Direct Payment Scheme (DPS). Under the DPS:
- The executor applies to the bank holding the deceased's accounts
- The bank pays IHT directly to HMRC from the deceased's account, before the Grant is issued
- HMRC issues a receipt
- The executor can then proceed with the probate application
The DPS covers most high-street banks and building societies. It does not cover investment accounts, ISAs, or offshore accounts.
Instalment Option
IHT on certain assets — primarily property and shares in private companies — can be paid in ten equal annual instalments rather than as a lump sum. The outstanding liability carries interest. This can help where the estate is illiquid (largely made up of property, for example) and selling the asset quickly to fund the tax is undesirable.
Overseas Assets and International Probate
For internationally mobile families, estates frequently include assets in multiple jurisdictions. This creates a more complex probate process.
Re-Sealing
Some Commonwealth and former Commonwealth countries will "re-seal" a UK Grant of Probate, giving the executor authority to deal with assets in that country without a separate full probate application. Countries that generally accept re-seals include Australia, Canada (some provinces), New Zealand, Singapore, and Hong Kong. The process varies by jurisdiction.
Ancillary (Local) Probate
In most countries — particularly in continental Europe, the USA, and non-Commonwealth Asia — a UK Grant of Probate does not automatically provide authority to deal with local assets. A separate local probate (or "estate administration") process must be undertaken in each country where assets are held.
This typically requires:
- Local lawyers in each jurisdiction
- Translation of the will and UK Grant
- Filing with local courts or registries
- Payment of local inheritance or transfer taxes
For an estate with property in Spain, Portugal, and France alongside UK assets, three separate legal processes run in parallel, each with its own timeline and cost. Planning for this in advance — by structuring ownership appropriately during life — can significantly simplify the administration burden.
The EU Succession Regulation
For assets in EU member states, the EU Succession Regulation (Brussels IV) allows UK nationals to elect that UK law governs the succession to their estate (including EU assets), which can simplify the distribution rules. However, local probate processes still apply regardless of which succession law governs; Brussels IV does not create a pan-EU probate process.
Costs
Probate costs depend heavily on the complexity of the estate and whether professional executors or solicitors are used.
Solicitor-Administered Probate
- Simple estate (sole executor, UK assets only, no IHT): £2,000–£5,000 in solicitor fees
- Moderate complexity (IHT, multiple asset types, UK only): £5,000–£15,000
- Complex estate (overseas assets, disputes, IHT investigation): £15,000–£50,000 or more
- Solicitors typically charge either hourly rates (£200–£400/hour for a solicitor; £350–£500/hour for a partner) or a percentage of the estate value (0.5%–2%)
Professional Executor Fees
Where a bank, solicitor, or trust company is appointed executor, their fees are charged against the estate. Typical professional executor fees run to 1–2% of the estate value plus out-of-pocket expenses.
DIY Probate
For simple estates with no IHT liability, a sole executor who is confident and organised can complete the probate process personally using the gov.uk online service. The only costs are the probate fee (£273) and any professional advice taken for specific questions.
The Digital Estate
Digital assets represent an increasingly significant practical challenge for executors:
- Online accounts: email, social media, cloud storage — executors need access to close accounts, preserve memories, or manage subscriptions
- Cryptocurrency: Bitcoin and other digital assets are held in wallets controlled by private keys; without the key or seed phrase, the assets are permanently inaccessible. Even with a will, the executor cannot access crypto without the technical credentials
- Digital business interests: websites, domain names, online revenue-generating assets — these have economic value but may be time-sensitive (subscriptions lapse, platforms deactivate accounts)
- Password managers: some providers (1Password, Bitwarden) offer emergency access features that allow a trusted contact to access credentials after a waiting period; this is one of the most practical solutions for digital estate management
Executors have a legal duty to collect in all estate assets, including digital ones. The absence of proper digital estate planning — passwords, wallet seeds, account lists — can result in significant asset loss.
Practical recommendation: maintain a physical document (stored securely) listing your key accounts, digital assets, and access credentials. Update it annually and ensure your executor knows where it is.
How Global Investments Can Help
For HNW families — particularly those with assets in multiple jurisdictions — probate can be an expensive, time-consuming process that is avoidable with the right planning during life. Ensuring that assets are held in the most administratively efficient way (joint ownership where appropriate, life assurance in trust, pension nominations reviewed, potentially appropriate trust structures for overseas assets) reduces the burden on executors significantly.
Global Investments works with clients to review their estate structure holistically, ensuring that the practical administration of the estate after death is as simple as possible — and that IHT is legitimately minimised through proper planning while the client is alive and able to act.
This article reflects the law in England and Wales as at June 2026. Probate rules differ in Scotland and Northern Ireland. The information is provided for general guidance only and does not constitute legal or tax advice. Always seek qualified professional advice for your specific circumstances.
To discuss your estate planning, please contact our team.
This article is for general information only and does not constitute financial, legal or tax advice. Rules, prices and regulations change; verify current requirements with a qualified adviser before acting.