A guide to probate forms

Applying for probate can seem like a complicated process, especially when you’re faced with forms like PA1 or IHT 205, which lack descriptive names.

If you need a helping hand, Saga Legal are here to make things easier.  We partner with Co-op Legal Services, who can guide you through every step of the probate process. They can handle all the paperwork for you, value the estate, settle debts with creditors, deal with Inheritance Tax, and distribute assets to beneficiaries.

However, if you want to take care of the probate process yourself, this guide covers the key probate forms needed when applying for a 'Grant of Representation'.

What forms do I need for probate?

As part of the application process for Grant of Representation, you need to complete a probate form (PA1) and an inheritance tax form (either IHT 205 or IHT 400).

Probate application PA1 

When applying for a Grant of Representation, complete the probate application form PA1 first. 

A PA1 form is used when someone who has passed away leaves a will. Executors use it to fulfil the person’s wishes, or a beneficiary can apply if no executors are available.

You can fill out the PA1 probate application online or download the form and submit it by post. For assistance, call the Probate and Inheritance Tax helpline at (0300) 123 1072.

Inheritance tax form (IHT 205 or IHT 400)

Alongside the PA1, you’ll also need to fill out an IHT form. IHT forms deal with Inheritance Tax. 

If the estate’s value falls below the Inheritance Tax threshold (£325,000), or if it’s below £1,000,000 and all or part passes to a spouse, civil partner, or charity, you must fill out form IHT 205. 

The IHT 205 form means that no Inheritance Tax is payable. It consists of 14 questions, with the initial ones designed to ensure you’re using the correct form. If not, you’ll be guided to fill in form IHT 400 instead.

The IHT 400 form must be filled in if the deceased’s estate is above £325,000 and Inheritance Tax is due. It will let you know how much Inheritance Tax is owed.

Probate form IHT 423

If inheritance tax is owed, you normally have to pay at least a portion of it before HM Revenue & Customs issues a Grant of Representation.

You can ask banks or building societies to pay some or all the Inheritance Tax due from the deceased’s estate through the Direct Payment Scheme. To initiate this process, complete form IHT 423.

How to fill in probate forms 

When it comes to filling out forms and applying for probate, you have two options:

1. Online Application: Easily apply online via the Government website.
2. Postal Application: Download the forms and submit them by post. This method usually takes longer than applying online.

Always be careful when filling out IHT forms, as inaccurate information could lead to a penalty. The same applies to probate paperwork. As an executor of a will, you could be held legally responsible – and personally liable – for any mistakes.

How to send a probate application form

After filling in the relevant probate forms, you need to send them to your local Probate Registry. 

When you submit these forms, you should include the PA1, an IHT form (either IHT 205 or IHT 400), an official copy of the death certificate, the original will (plus copies), and the application fee (£273 if the estate’s value is over £5,000 – there’s no fee if it’s less than £5,000).

Once you’ve submitted all the necessary probate paperwork, the next step is to swear an oath in support of your application. During this process, you make a promise that the information you’ve provided is accurate to the best of your knowledge.

You can either swear the oath at a local Probate Registry or the office of a commissioner for oaths (usually a solicitor). The latter may let you swear your papers closer to your home or workplace.

Afterwards, the oath, IHT paperwork, and the will are filed with the relevant Probate Registry.

What are probate registries?

Probate Registries are the branches of the court you deal with when applying for probate.

• If there’s a will, Probate Registries can help you get permission to act as an executor (someone who manages the deceased person’s affairs).
• If there’s no will, Probate Registries can assist you as an administrator (handling things when there’s no specific will).

Their job is to ensure the early stages of the probate process follow the rules. This includes checking forms and ensuring any inheritance tax payments are in order.

Where are the UK probate offices?

There are many Probate Registries located around the UK, including: 

• Brighton District Probate Registry
• Cardiff Probate Registry of Wales
• Leeds District Probate Registry
• Liverpool District Probate Registry
• Newcastle District Probate Registry
• Oxford District Probate Registry
• Winchester District Probate Registry

When applying for probate, you can go to any Probate Registry. You do not have to go to the one nearest where the person died. 

To find your nearest Probate Registry, enter your postcode on the official Government website.

Several probate sub-registries are also located throughout the country. If you plan to visit a sub-registry, call ahead to check that it’s open – some may not be staffed all the time.

How do I contact the probate offices?

For probate-related inquiries:

• Call the Probate Registry at 0300 3030 648 if you have any questions regarding your probate application.
• If you require assistance with a paper application, dial 0300 123 1072.