Last reviewed: October 2026 - Dealing with the estate of a loved one after they pass away can feel overwhelming, especially when you're faced with understanding the legal and financial responsibilities involved. Two important processes you'll likely encounter are probate and estate administration. While these terms are often used interchangeably, they refer to different parts of managing someone's affairs after death. Probate is the legal process that confirms an executor's authority to administer an estate, while estate administration covers the wider responsibilities involved in collecting assets, paying debts and distributing inheritance. Understanding the difference is particularly important if you have been appointed as an executor in someone's will or need to deal with an estate where no valid will exists. There are several steps involved, from identifying bank accounts and property to dealing with Inheritance Tax, obtaining the appropriate legal authority and ensuring beneficiaries receive their inheritance. This guide explains what probate and estate administration involve, how the processes work together, the responsibilities of executors and administrators, and when professional legal advice may be needed.
Probate is the legal process through which a deceased person's will is formally proved and the authority of the executor is confirmed.
If someone leaves a valid will, it will usually name one or more executors responsible for administering their estate. Where probate is required, the executor applies to the Probate Registry for a document known as a Grant of Probate.
The executor's legal authority comes from the will itself, but the Grant of Probate provides official evidence of that authority. Banks, investment providers, HM Land Registry and other organisations may require the grant before releasing funds or allowing certain assets to be transferred.
For example, if someone dies owning a property in their sole name, a Grant of Probate will usually be needed before the executor can sell or transfer that property. Similarly, banks and investment companies may request a grant before releasing larger sums of money.
However, not every estate requires probate. Some assets pass automatically to surviving joint owners, including property held as joint tenants. Certain bank accounts may also be released without a grant, depending on the financial institution's requirements.
Where property is held as tenants in common, the deceased's share does not pass automatically to the surviving owner. Instead, it passes under their will or the intestacy rules, and a grant may be required.
If someone dies without a valid will, a different grant may be necessary. In these circumstances, an eligible person can apply for Letters of Administration, which provides the legal authority to administer the estate. Where a valid will exists but no named executor is able or willing to act, Letters of Administration with the will annexed may be required.
Importantly, obtaining probate does not mean the estate has been fully administered. It is often one of the earlier legal steps in a much wider process.
Estate administration is the process of managing a deceased person's financial affairs from the date of death until their estate has been fully distributed to the correct beneficiaries.
It includes identifying and securing assets, obtaining valuations, dealing with outstanding debts, reporting and paying taxes, selling or transferring property and distributing the remaining estate according to the will or intestacy rules.
Probate forms part of estate administration where a grant is required, but the wider process often begins before the application is submitted and continues long after the grant has been issued.
For example, an executor may need to contact banks, locate investments, arrange property insurance and obtain estate valuations before applying for probate. Once the grant has been issued, they may then need to sell property, close accounts, settle liabilities and distribute inheritance.
Some estates are relatively straightforward, particularly where the deceased owned limited assets, had no outstanding debts and left clear instructions in their will.
Others can be considerably more complicated. An estate involving several properties, business interests, overseas assets, trusts or family disagreements may require additional legal, financial and tax work.
Estate administration also involves maintaining accurate records. Executors and administrators should keep evidence of assets collected, payments made and money distributed so they can account for their decisions.
Our Probate and Wills Director, Gary Kiely, explains:
"Effective estate administration requires careful organisation, clear communication with beneficiaries, and accurate record-keeping. Executors or Administrators must balance compassion with diligence, ensuring that each task is completed promptly and in accordance with the law."
The main difference is therefore straightforward. Probate confirms the executor's legal authority, while estate administration involves carrying out the work needed to settle the deceased person's affairs.
An executor is appointed through a valid will, while an administrator is generally appointed where someone dies without a will or where no executor can act. Both are known as personal representatives and have similar responsibilities when dealing with an estate.
One of their first tasks is identifying and protecting the deceased's assets. This may involve securing an empty property, notifying insurers, locating financial documents and contacting banks, pension providers and investment companies.
Personal representatives must also establish the estate's value. This includes identifying property, savings, investments, personal possessions and business assets, together with outstanding debts and liabilities.
Accurate valuations are important because they help determine whether Inheritance Tax is payable and provide the information needed for a probate application.
Once the relevant information has been gathered, the executor or administrator can apply for the appropriate grant, where one is required.
Following the grant, they can collect funds, sell or transfer assets, settle liabilities and distribute the estate. However, they must take care not to distribute money before outstanding debts, tax obligations and potential claims have been properly considered.
Executors and administrators also have a responsibility to communicate appropriately with beneficiaries. While beneficiaries cannot necessarily demand immediate payment, they should receive reasonable information about progress and any significant delays.
As the administration reaches completion, personal representatives should prepare estate accounts showing the assets collected, expenses paid and inheritance distributed.
GOV.UK guidance recommends that final estate accounts are approved and signed by the personal representatives and main beneficiaries. Keeping these records can help demonstrate that the estate has been managed correctly and reduce the likelihood of disputes.
Personal representatives can also be personally responsible for losses caused by failing to carry out their legal duties properly. For this reason, anyone appointed as an executor or administrator should understand the responsibilities involved before making important financial decisions.
When someone dies without a valid will, they are said to have died intestate. Their estate must then be distributed according to the rules of intestacy in England and Wales.
These rules establish which relatives are entitled to inherit and in what order. They do not necessarily reflect what the deceased would have wanted.
Where someone dies leaving a surviving spouse or civil partner but no children or other direct descendants, their spouse or civil partner will generally inherit the entire estate.
Where there is a surviving spouse or civil partner and children, or grandchildren representing a child who has died, the distribution is different.
For deaths on or after 26 July 2023, the surviving spouse or civil partner receives the deceased's personal chattels, the first £322,000 of the estate and half of the remaining balance. The other half passes to the children or other qualifying descendants according to the intestacy rules.
The £322,000 statutory legacy also carries simple interest from the date of death until it is paid or appropriated. The interest rate is the Bank of England base rate in force at the end of the day on which the deceased died, rather than the rate when the estate is eventually distributed.
An important condition is that the surviving spouse or civil partner must survive the deceased by 28 days to inherit under intestacy. If they die within that period, the intestacy rules treat them as though they had not survived the deceased. This can significantly change who inherits, particularly where two family members die within a short period.
If there is no surviving spouse or civil partner, the estate normally passes to children or their descendants. Where there are none, other relatives may inherit according to the statutory order.
Unmarried partners do not automatically inherit under these rules, even if they lived with the deceased for many years. Stepchildren who were not legally adopted also have no automatic entitlement.
This can create difficult situations where someone dies without making adequate provision for a long-term partner or dependent family member. In some circumstances, eligible individuals may be able to bring a claim for reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975.
The person entitled to administer an intestate estate is usually a close relative, with priority determined by the applicable legal rules. They may need to apply for Letters of Administration before dealing with certain assets.
Seeking legal advice can help establish who is entitled to act and ensure the estate is distributed correctly.
The cost of probate and estate administration depends on the value and complexity of the estate, the work required and whether professional assistance is needed.
Since 13 July 2026, the Probate Registry application fee in England and Wales has been £526 for estates valued at more than £5,000. There is no application fee where the estate is valued at £5,000 or less.
Additional official copies of the grant cost £2 each when ordered with the application. Copies requested after the grant has been issued cost £16 each.
These are court fees rather than the full cost of administering an estate. Other expenses may include property valuations, insurance, estate agent fees, conveyancing, tax advice, statutory notices and solicitor fees.
If the deceased owned a property that needs to be sold, for example, the estate may incur additional costs for maintaining the property, arranging a sale and completing the legal transfer.
Inheritance Tax is another important consideration.
The standard Inheritance Tax nil-rate band is £325,000 per person and is frozen until 5 April 2031. An additional residence nil-rate band of up to £175,000 may apply where a qualifying home passes to direct descendants.
Unused allowances may also be transferable between spouses and civil partners, potentially allowing a surviving spouse's estate to benefit from combined allowances of up to £1 million where all the relevant conditions are met.
The standard Inheritance Tax rate is 40% on the taxable amount above the available thresholds, although exemptions and reliefs may reduce the liability.
From 6 April 2026, changes to Agricultural Property Relief and Business Property Relief introduced a combined £2.5 million allowance for qualifying assets eligible for 100% relief. Qualifying agricultural and business property exceeding that allowance generally receives 50% relief, subject to the relevant conditions.
A further change will take effect from 6 April 2027, when most unused pension funds and pension death benefits will be brought within the value of the deceased person's estate for Inheritance Tax purposes. Certain benefits, including qualifying death-in-service benefits, will remain excluded.
These changes could mean that some estates previously qualifying as excepted estates require a full Inheritance Tax account, particularly where pension savings, business interests or agricultural assets increase the complexity or taxable value of the estate.
Not every estate needs to submit a full Inheritance Tax return. Many qualify as excepted estates, but larger or more complicated estates may require form IHT400.
Where a full IHT400 is required, the statutory filing deadline is generally twelve months from the end of the month in which the person died, subject to the applicable rules.
Some Inheritance Tax will normally need to be paid before probate can be granted. Once the IHT400 has been submitted and any required payment made, HMRC will issue a letter or email containing the unique probate code.
An application requiring an IHT400 cannot be submitted until the applicant has received this code. GOV.UK instructs applicants to wait 20 working days after sending the IHT400 and to contact HMRC if the letter or email has not arrived. The code is essential for progressing the application, and delays in receiving it can delay probate.
Executors must also consider Income Tax and Capital Gains Tax arising during administration. For the 2026/27 tax year, estates generally pay Income Tax at 20% on most income and 10.75% on dividends.
Where estate income is £500 or less in a tax year, it generally does not need to be reported to HMRC. Where income exceeds £500, the full taxable amount must be considered, rather than deducting the £500 threshold.
Capital Gains Tax may arise where property or investments are sold at a gain during estate administration. Personal representatives generally pay Capital Gains Tax at a flat rate of 24%, without a lower basic-rate band.
For 2026/27, the full annual exempt amount is £3,000. This allowance is available to personal representatives for the tax year in which the death occurred and the following two tax years only. If administration continues beyond that period, the estate no longer receives an annual Capital Gains Tax exemption.
Professional advice can help ensure the correct allowances and reliefs are considered and avoid unnecessary tax or reporting mistakes.
The time needed to complete probate and estate administration varies significantly between estates.
A straightforward estate may be administered within several months, while a more complicated estate can take a year or longer.
Obtaining the Grant of Probate is only one stage. Executors often need to spend time collecting information and obtaining valuations before they can submit their application.
Delays may arise where financial records are missing, a property requires valuation, Inheritance Tax reporting is complicated or the Probate Registry requests additional information.
Where an IHT400 is required, the probate application cannot proceed until HMRC has issued the necessary unique code. This can introduce an additional delay, particularly where HMRC needs further information or additional tax arrangements must be made.
Even after probate is granted, selling property, resolving debts and finalising tax matters can extend the administration period.
In England and Wales, personal representatives generally have what is known as the executor's year. This means beneficiaries cannot ordinarily require the estate to be distributed within the first twelve months following death.
However, estates can be distributed sooner where appropriate, and more complicated estates may take considerably longer.
Executors should also consider potential claims before distributing inheritance.
Under section 27 of the Trustee Act 1925, statutory notices can be placed in The Gazette and an appropriate local newspaper to notify potential creditors and claimants. The notices must allow at least two months for claims to be submitted.
Once the notice period has expired, executors may obtain protection against certain unknown claims, although this does not remove liability for debts of which they were already aware.
Eligible individuals may also bring claims under the Inheritance (Provision for Family and Dependants) Act 1975, generally within six months of the date of the Grant of Representation. The court can permit applications outside this period in certain circumstances.
These considerations explain why an executor may decide to retain estate funds rather than distribute everything immediately.
Keeping beneficiaries informed about progress and expected delays can help manage expectations and prevent unnecessary disagreements.
It is possible to apply for probate and administer an estate without a solicitor, particularly where the deceased left a straightforward will, the estate contains limited assets and there are no disputes.
However, estate administration can involve legal responsibilities that are easily overlooked.
For example, an executor may need to establish whether a jointly owned property passes automatically to the surviving owner, whether lifetime gifts affect Inheritance Tax or whether a beneficiary has grounds to challenge the estate's distribution.
Professional advice can be particularly helpful where an estate includes property, investments, business interests, trusts, foreign assets or complicated family relationships.
A probate solicitor can assist with identifying and valuing assets, preparing the relevant probate application, dealing with Inheritance Tax reporting, communicating with financial institutions and arranging the transfer or sale of property.
They can also prepare estate accounts, advise on potential claims and ensure that inheritance is distributed according to the will or intestacy rules.
In some cases, families may only need help with the probate application. In others, they may prefer a solicitor to handle the full estate administration process.
Seeking advice early can reduce the risk of errors, delays and disputes, while allowing family members to focus on other responsibilities during a difficult time.
Premier Solicitors Can Help
At Premier Solicitors, our probate and estate administration team provides clear, practical support to executors, administrators and beneficiaries.
We can assist with obtaining a Grant of Probate or Letters of Administration, identifying and valuing estate assets, dealing with Inheritance Tax, preparing estate accounts and managing the wider administration process.
Our team also advises on more complex estates involving intestacy, property, trusts, business interests and disputes between family members.
Understanding your responsibilities from the beginning can make probate and estate administration easier to manage and help ensure the deceased person's affairs are dealt with correctly.
For tailored advice on probate, estate administration or your responsibilities as an executor or administrator, contact Premier Solicitors today on 01234 358 080 or submit an enquiry through our contact page.
Read more blog posts which Gary has written for this website.
