Probate Administration: A Practical Guide for UK Solicitors

How to administer an estate in England and Wales; from taking instructions to final distribution; with the practical steps, compliance points, and common problems that arise in probate work.

Probate is one of the most in-demand practice areas for UK law firms. The population is ageing, estate administration is becoming more complex (blended families, digital assets, overseas property), and many solicitors find that probate work is both steady and rewarding.

It is also an area where process matters. Estate administration follows a defined sequence; get the steps right and the matter runs smoothly. Get them wrong and you create risk for the firm, delay for the beneficiaries, and potential complaints to the Legal Ombudsman.

This guide covers the probate process for solicitors acting as executors or administrators in England and Wales.

1. Instruction and initial assessment

The first step is taking instructions from the personal representative; the executor named in the will, or the administrator if there is no will (intestacy).

At instruction, you should:

Identify who has died and obtain the death certificate
Identify the personal representative and their authority to act
Establish whether there is a will, and if so, locate the original
Identify the beneficiaries under the will or under the intestacy rules
Take client onboarding steps; KYC, AML, conflicts check
Discuss and agree the fee structure; fixed fee or hourly
Provide a client care letter explaining the scope of work

One of the first decisions is whether probate is actually needed. Not every estate requires a grant of probate. Small estates, jointly owned property passing by survivorship, and certain life policies and pensions may not require a grant. Assess this early; it affects the scope of work and the fee.

2. Valuing the estate

Before applying for probate, you need to value the estate. This means identifying and valuing all assets and liabilities:

Property; obtain at least one professional valuation (ideally two for higher-value estates)
Bank and building society accounts; obtain balances at the date of death
Investments; shares, ISAs, investment portfolios (valued at the date of death)
Personal possessions; items of significant value should be valued; general household contents can be estimated
Business interests; professional valuation needed for any business the deceased owned
Digital assets; increasingly relevant; online accounts, cryptocurrency, domain names
Liabilities; mortgages, loans, credit cards, utility bills, care home fees

The valuation date is the date of death. All assets and liabilities must be valued as at that date, not at the current date. This is a common source of error.

For inheritance tax (IHT) purposes, the valuation needs to be accurate. HMRC can challenge valuations that they believe are too low, and the penalties for getting this wrong fall on the personal representatives; which, if you are acting, may mean the firm.

3. Inheritance tax

Inheritance tax is one of the most technically complex areas of probate work. The current threshold (nil rate band) is £325,000 per individual, with an additional residence nil rate band of up to £175,000 where a main residence passes to direct descendants.

Key steps:

Calculate the gross estate and the net estate
Determine what reliefs and exemptions apply (spouse exemption, charity exemption, business property relief, agricultural property relief)
Calculate the IHT liability
Complete the IHT return (IHT400, or IHT205 for excepted estates)
Pay any IHT due before applying for the grant (or arrange for instalments if the estate is asset-rich but cash-poor)

The IHT return must be submitted and any tax paid before the grant of probate can be issued. This is a practical bottleneck; the estate's funds are often frozen, so the personal representatives may need to find the IHT from their own resources or through a bank loan, to be repaid once the grant is obtained and estate funds are accessible.

4. Applying for the grant

Once the estate is valued and any IHT is paid, you apply for the grant of representation:

Grant of probate; where there is a will with named executors
Letters of administration; where there is no will (intestacy)
Letters of administration with will annexed; where there is a will but no executor able or willing to act

The application is made to the Probate Registry. Since the introduction of the probate application portal, most applications are made online, though paper applications are still available.

Documents required:

The original will (and any codicils)
The death certificate
The IHT return (or confirmation of excepted estate status)
The probate application form (PA1 or equivalent online form)
The application fee (based on the estate value)

The grant typically takes 2-4 weeks to issue, though it can take longer if there are complexities or if the Probate Registry has a backlog.

5. Collecting and realising assets

Once the grant is obtained, the real work of administering the estate begins. You will:

Send copies of the grant to banks, building societies, pension providers, and other institutions to release funds
Sell or transfer property; this may involve conveyancing work (see our conveyancing process guide for how this works)
Sell shares and investments (or transfer them to beneficiaries in specie)
Close accounts and collect life insurance payouts
Settle the deceased's outstanding debts; utility bills, credit cards, mortgages

This stage can take months, particularly if property needs to be sold. Good matter management is essential; tracking which assets have been collected, which are still outstanding, and which have issues.

6. Paying debts and liabilities

Before distributing to beneficiaries, all legitimate debts and liabilities must be paid:

Funeral expenses (usually the first priority)
Mortgages and secured debts
Unsecured debts; credit cards, loans, utility bills
Tax liabilities; income tax to the date of death, capital gains tax on sales during administration, and IHT
Administration expenses; your fees, valuation fees, probate fees

The personal representatives are personally liable for the debts of the estate. If they distribute to beneficiaries before all debts are settled, they may have to pay the shortfall from their own pockets. This is why solicitors acting as executors are careful to ensure all liabilities are identified before distribution.

The SRA's rules on client money are directly relevant here; estate funds are client money and must be handled in accordance with the SRA Accounts Rules.

7. Estate accounts

Before distributing, you must prepare estate accounts showing:

All assets and their date-of-death values
All realisations and their sale values (with any gains or losses)
All debts and liabilities paid
Administration expenses
The net estate available for distribution
The share of each beneficiary

The accounts should be provided to the residuary beneficiaries for approval before final distribution. This is an important protection; beneficiaries who have seen and approved the accounts are less likely to raise disputes later.

8. Distribution and closure

Once the accounts are approved, the estate can be distributed:

Transfer specific legacies to named beneficiaries
Distribute the residuary estate according to the will or intestacy rules
Obtain receipts from beneficiaries
Deal with any final tax returns for the estate (income tax during administration, capital gains on asset sales)
Close the estate account
Close the matter file in accordance with retention policies

After distribution, the personal representative's role is complete. The estate is wound up.

Common problems in probate

Disputed wills; a claim under the Inheritance (Provision for Family and Dependants) Act 1975, or a challenge to the validity of the will, can halt the entire process
Missing beneficiaries; beneficiaries who cannot be located require insurance or a Benjamin order
Insolvent estates; where liabilities exceed assets, the Insolvency Act 1986 applies, and the order of payment is governed by statute
Property that won't sell; a property on the market for months delays the entire administration
Family disputes; executors and beneficiaries in conflict, often about the sale of the family home or the distribution of personal possessions
Tax complications; overseas assets, business property relief claims, or IHT investigations by HMRC

Where OrdoLux fits

OrdoLux is built around the matter; and estate administration is a long-running, multi-stage matter that benefits from a single workspace. Each probate matter has its own area with parties (executors, beneficiaries, HMRC), key dates, document storage via SharePoint in your own Microsoft 365 tenancy, time recording, billing, and compliance checks.

OrdoLux includes Checkboard for KYC and AML, 350+ HMCTS court forms including probate forms, Stripe for collecting estate payments, and built-in e-signature at no extra cost; all from inside the matter workspace.

See all features or book a demo.