Working out which paperwork to submit for probate in the UK can feel confusing, but it usually comes down to two main questions: did the person leave a valid will, and is there Inheritance Tax to pay?
The Main Probate Applications: PA1P Or PA1A
The primary application form depends entirely on whether a will exists:
Form PA1P – Use this form if the deceased left a valid will. As the executor (or beneficiary if no named executor can act), you submit this form alongside the original will.
Form PA1A – Use this form if the person died intestate (without a valid will). This is an application for Letters of Administration, usually made by the closest living relative.
Inheritance Tax Forms
Before submitting your main probate request, you must report the estate’s financial value to HMRC:
Excepted Estates – For most straightforward estates where no Inheritance Tax is due, you no longer need to fill in separate paper tax forms. You simply report the gross and net estate values directly within your probate application.
Form IHT400 – If the estate is taxable, exceeds the tax-free allowance, or involves complex assets, you must complete a full IHT400 form and send it to HMRC first. HMRC will process the figures and issue a unique code that you must enter into your probate application before it can be granted.
In Summary
The probate form you need depends on the estate. Use form PA1P if there is a valid will, or form PA1A if there is no will. For tax, modest estates can report figures directly within the main probate application, whereas larger or taxable estates require Form IHT400 to be sent to HMRC first.
Contact Probate Forms for probate advice on 020 9985 9553.
