July 2024: Latest Changes to the Probate Process

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.

Simplification of the probate application

The main change to the probate process in England and Wales is the removal of the IHT421 form from 18^th January 2024. Under the old (pre-18^th January 2024) probate process, Personal Representatives (PRs) were required to complete and submit an IHT421 Probate Summary Form and an IHT400 Inheritance Tax Form to HMRC. They then had to wait up to 20 working days before applying for probate. This was supposed to allow enough time for the probate registry to receive the stamped IHT421. Unfortunately, this process tends to cause delays if the IHT421 form is submitted too early.

Under the new process, after submitting the IHT400 form to HMRC, Personal Representatives will receive a unique code from HMRC along with the gross and net values of the estate of the deceased. This code is then used when registering the probate application online through the HM Courts and Tribunals Service (HMCTS) portal​​. HMRC have stated that this new process:

• Means customers will have one less form to complete
• Will prevent premature probate applications, which cause delays, and
• Will give individuals the confidence that they can proceed with their probate application at the right time.

Summary of the new probate process from 18^th January 2024:

• The Personal Representative (PR) submits the IHT400 form to HMRC.
• PR then waits for a letter from HMRC containing a unique code and the estate’s gross and net values.
• PR fills in the code and values on the HMCTS online portal before submitting the online or paper probate application.

The new forms on the government website include boxes for the specific code and values from the HMRC letter, removing the need for the completion of form IHT421. If HMRC is unable to issue a unique code, they will explain the steps that you will need to take to issue it.

Increase in probate fees

Another change to probate in England and Wales in 2024 is an increase in fees. From May 2024, the standard probate fee rose from £273 to £300 (there is no fee if the estate is £5,000 or less). The increase in probate fees is intended to help HMCTS cover the costs of providing its services and improve its service delivery by hiring more staff to process applications​​.

What do the 2024 probate process changes mean for me?

The changes to the probate process are simply designed to simplify and reduce the possibility of delays. With the elimination of the IHT421 form and the introduction of a unique code system, the likelihood of applications being stopped due to incomplete information is significantly reduced. This should lead to faster processing times and less frustration for applicants.

The move towards a fully digital application probate process also means that you can handle most of your probate application online. This change should make the probate process more straightforward and reduce the need for physical paperwork.

Final words

The latest changes to the probate process in 2024 will simplify and streamline the application procedure, reduce delays, and make it more accessible through digital means. While these changes are designed to make the probate process in England and Wales easier and faster, estate administration remains a complex and time-consuming task. PRs and Executors are legally responsible for any errors made while administering an estate. This is why it is so important to seek the help of a specialist Probate Solicitor who can handle the process for you. Doing so will remove the weight from your shoulders and give you peace of mind that everything will be handled correctly. Not only will you mitigate the risk of personal liability, but you will also ensure that the beneficiaries of the Will receive their inheritance without any unnecessary delay.

Pearce Legal has a dedicated team of probate law Solicitors who provide practical legal advice and support to Personal Representatives, Beneficiaries and Executors across the UK. To make an appointment, please contact us on 0121 270 2700 or enquire through our contact form.