What Does the Probate Process Look Like in England and Wales in 2026?

Key points

One of the key findings of the how disbanded House of Commons justice select committee’s probate inquiry was that delays in issuing probate have contributed to £214m in lost revenue “for cash-strapped councils, budgetary uncertainties for charities, and prolonging bereaved families’ grief and suffering”.

In 2024, some key changes have been made to the probate process in England and Wales in an effort to streamline the process and, hence, reduce delays. In this article, we will explain the changes and what they mean for you if you are going through probate.

Probate is the legal process by which a deceased person's estate is administered, and the framework governing that process has changed in several respects since 2024. The court fee structure has been updated; HMRC has replaced a paper form with a digital code; online filing is now mandatory for solicitors; and two major IHT reforms are either already in force or will take effect shortly. Executors and personal representatives who rely on out-of-date guidance risk errors, delays, and potential personal liability.

For families in the Solihull area and across England and Wales, the practical effect of these changes ranges from a higher upfront cost when obtaining official copies of the grant to a fundamentally different approach to estate planning for those with agricultural land, a family business, or a defined contribution pension.

How the Application Process Works Now

The IHT400 code system

Before 18th January 2024, personal representatives dealing with taxable estates submitted both an IHT400 and a separate IHT421 Probate Summary form to HMRC, then waited for the stamped IHT421 to reach the probate registry before filing their probate application. That wait frequently caused delays if the form arrived before the registry was ready to process it.

HMRC replaced this process in January 2024. After submitting the IHT400, the personal representative waits for a letter or email from HMRC containing a unique code, together with the gross and net values of the estate. That code is entered on the probate application in place of the old form. Applicants must allow at least 20 working days after sending the IHT400 before applying for probate.

Where no IHT400 is required, the relevant question is whether the estate qualifies as an excepted estate under the Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021. These Regulations, in force for deaths on or after 1 January 2022, raised the gross value threshold for excepted estates to £3 million and the specified transfer limit to £250,000. Where an estate falls within those limits and meets the other conditions, the gross and net values are entered directly on the probate application alongside a declaration that the estate is an excepted estate.

Online filing and MyHMCTS

Professional applicants, meaning solicitors and other probate practitioners, must now submit applications through the MyHMCTS portal. Exemptions exist where the applicant lacks access to the original will, a court-sealed copy, or a notarial copy; in those situations, a paper application with supporting affidavit remains necessary.

Personal applicants may still choose between MyHMCTS and the paper PA1P or PA1A forms. As of the fourth quarter of 2025, digital applications without queries were being processed in an average of around two weeks, while paper applications averaged around 13 weeks. The overall national average from submission to grant was around five weeks, considerably lower than the peak of approximately 16 weeks seen in late 2023.

What the fees are now

The standard probate application fee has been £300 since 1 May 2024, when SI 2024/476 amended the Non-Contentious Probate Fees Order 2004. There is no fee for estates valued at £5,000 or below.

The more substantial change is the cost of official copy documents. From 17 November 2025, the fee for each copy of a grant of probate, letters of administration, or will held by the probate registry rose from £1.50 to £16 under SI 2025/1126. That change applies to copies ordered at the point of application and to any copies requested later. Executors routinely send sealed copies to banks, share registrars, and pension providers simultaneously, so the cost of ordering ten copies has risen from £15 to £160, on top of the £300 application fee.

Consider a typical example. A Solihull executor applying for a grant in mid-2026 on an estate worth £350,000, with no inheritance tax to pay, will pay £300 on application. If she orders eight copies of the grant to send to the institutions holding estate assets, she will pay a further £128 in copy fees, bringing the total HMCTS cost to £428. Under the pre-November 2025 fee structure, the same order would have cost £312.

IHT Reforms Affecting Estate Planning in 2026 and 2027

Agricultural and business property relief from April 2026

Under the current rules, assets qualifying for Agricultural Property Relief (APR) or Business Property Relief (BPR) can attract 100% relief with no overall cap on value. That position changes from 6 April 2026.

Following the 2024 Autumn Budget, and further amended on 23 December 2025, the Finance Bill 2025-26 introduces a combined allowance. From 6 April 2026, the first £2.5 million of combined qualifying agricultural and business property per individual attracts 100% relief. Any qualifying value above that threshold attracts relief at 50%, giving an effective IHT rate of 20% on the excess.

The allowance is transferable between spouses and civil partners, meaning a couple can pass on up to £5 million of qualifying assets at the 100% rate, in addition to other allowances such as the nil-rate band. AIM-listed shares, which previously qualified for 100% BPR, will receive only 50% relief from April 2026. The option to pay IHT attributable to APR or BPR assets in up to ten interest-free annual instalments is being extended to all qualifying assets, which may ease the cash flow burden where a charge does arise. Pearcelegal's tax planning solicitors in Solihull can advise on the implications for individual estates.

Pension pots and IHT from April 2027

From 6 April 2027, most unused pension funds and pension death benefits will form part of the deceased's estate for IHT purposes. This change, announced in the 2024 Autumn Budget and progressing through the Finance Bill 2025-26, brings discretionary pension schemes into the IHT net. The stated aim is to prevent pensions being used as a vehicle for wealth transfer rather than for their intended purpose of funding retirement.

Currently, unused defined contribution pension funds generally pass outside the estate free of IHT. After April 2027, where the combined estate, including the pension, exceeds the available nil-rate bands, IHT at 40% may apply to the pension element. Payments to a surviving spouse or civil partner or to a registered charity remain exempt.

For personal representatives, the new rules introduce additional compliance steps: pension scheme administrators will be required to report the value of unused funds to the legal personal representative within four weeks of being notified of the death. Executors will need to account for that value on the IHT400.

Steps for Personal Representatives to Take Now

Check at the outset whether the estate qualifies as an excepted estate. If the gross estate value for IHT is £3 million or less and the other conditions under the 2021 Regulations are met, no IHT400 is required. If an IHT400 is required, submit it to HMRC before anything else and wait for the unique code before starting the probate application.

When using MyHMCTS, confirm that the original will or certified copy is available, because applications involving only a draft or reconstructed will must be made on paper. Consider how many official copies of the grant will be needed and order them at the point of application to avoid repeated requests, each costing £16.

For estates containing agricultural land or business interests, seek advice on the APR and BPR position before the estate is finalised. Where the deceased had a defined contribution pension, obtain the fund value from the provider promptly.

Personal representatives are legally responsible for errors in estate administration. For help with probate and estate administration in Solihull, or with making or amending a will in light of the IHT changes, Pearcelegal's Private Client team can advise on your specific circumstances.

Frequently Asked Questions

Do I still need to complete an IHT421 form?

No. For deaths on or after 18 January 2024, the IHT421 has been replaced by a unique code that HMRC sends to the personal representative after the IHT400 is processed. That code is entered on the probate application. For deaths before that date, the old process still applies.

What is the current probate application fee?

The standard probate application fee is £300 for estates valued above £5,000, and has been at that level since 1 May 2024. There is no application fee for estates of £5,000 or less. Official copies of the grant cost £16 each from 17 November 2025, up from £1.50.

How long should I expect to wait for a grant of probate?

As of the fourth quarter of 2025, the average wait from submitting a complete application to receiving the grant was around five weeks nationally. Straightforward digital applications without queries averaged around two weeks; applications that were queried or stopped averaged around 15 weeks; and paper applications averaged around 13 weeks.

Does my estate qualify as an excepted estate under the 2021 changes?

For deaths on or after 1 January 2022, an estate may qualify as an excepted estate if the gross value for IHT does not exceed £3 million and the net qualifying value does not exceed the IHT threshold, among other conditions. Where those conditions are met, no IHT400 is required. The 2021 Regulations raised the previous thresholds considerably, so more estates now fall outside the requirement to file a full IHT account.

How do the new APR and BPR rules affect an estate in 2026?

For deaths on or after 6 April 2026, the first £2.5 million of combined qualifying agricultural and business property attracts 100% relief, with 50% relief on any excess. If the estate contains farming land, shares in a trading company, or similar assets, the IHT400 must reflect the new rules. Where the combined qualifying value exceeds £2.5 million, tax at an effective rate of 20% may be payable on the excess, and it can be spread over ten interest-free annual instalments.

About the Author

Jodie Hall (SRA number 666606) is a Solicitor in Pearcelegal's Private Client team, advising on wills, lasting powers of attorney, probate, estate administration and trusts. She qualified in 2023 at a firm in London before joining Pearcelegal later that year. Jodie is regulated by the Solicitors Regulation Authority (SRA ID 666606).

Last reviewed: 8th June 2026