Probate Forms PA1 and IHT205: A Step-by-Step Guide for Small Estates

Applying for probate on a modest estate can feel daunting, but the process is more straightforward than many people expect. For estates below the inheritance tax threshold, the paperwork has actually been simplified since 2022. This guide walks you through each step, from choosing the right form to submitting your application and avoiding the most common errors that cause delays.

PA1P or PA1A: Which Probate Form Do You Need?

The PA1 is the main probate application form submitted to the HMCTS Probate Registry. There are two versions depending on whether the deceased left a will:

• PA1P (Probate — with will): Use this form when the deceased left a valid will and you are named as an executor or are the person entitled to apply. You will need to send the original will with your application.
• PA1A (Administration — no will): Use this form when the deceased died intestate (without a will). You apply as an administrator rather than an executor. The order of priority for who can apply follows the Administration of Estates Act 1925 — spouse or civil partner first, then children, then parents.

Both forms ask for the same core information: details of the deceased (full name, date of birth, date of death, last address, domicile), details of the applicant, the gross and net value of the estate, and information about the inheritance tax position.

If there is a will but the named executor has died, lost capacity, or does not wish to act, a different process applies (letters of administration with will annexed), but for most straightforward situations you will use either PA1P or PA1A.

The IHT205 Has Been Replaced: What Is an Excepted Estate Declaration?

For deaths on or after 1 January 2022, the IHT205 paper form was abolished. In its place, most executors of qualifying “excepted estates” now complete a simplified online inheritance tax declaration as part of the probate application on the HMCTS Probate Service portal.

An estate qualifies as an “excepted estate” — meaning a simplified IHT process applies — when all of the following conditions are met:

• The total value of the estate does not exceed the IHT threshold applicable to that estate (at minimum £325,000 nil-rate band, up to £500,000 including the residence nil-rate band if a home passes to direct descendants)
• The deceased was UK domiciled
• The estate does not include trust assets exceeding £250,000
• The deceased did not make chargeable gifts exceeding £250,000 in the seven years before death
• Foreign assets do not exceed £100,000

If any of these conditions is not met, you will need to complete the full IHT400 form and submit it to HMRC before applying for probate. The IHT400 process is more involved and typically requires professional help. For estates that do qualify as excepted, the online declaration takes roughly 30 to 60 minutes once you have all the relevant figures.

What Information You Need Before Starting

Gathering all the relevant figures before you begin will make the application significantly smoother. HMCTS estimates that incomplete applications are the single biggest cause of delays. You will need:

• Property valuations: An estate agent’s written valuation (at least two agents is best practice) or a formal RICS surveyor’s report, all dated around the date of death. HMRC expects the figure to reflect open market value at the date of death, not a quick sale price.
• Bank account balances at date of death: Written confirmation from each bank or building society. Most banks will provide a “date of death balance” letter on request.
• Savings and investments: ISA valuations, Premium Bond holdings (check with NS&I), stocks and shares values at date of death.
• Pension details: Uncrystallised pension pots (those not yet in payment) may form part of the taxable estate depending on the scheme. Contact each pension provider to confirm the position. Note the proposed 2027 reforms will bring pension assets into the IHT estate.
• Joint assets: Jointly owned property or accounts pass automatically to the survivor outside the estate, but their value still counts toward the IHT assessment. Obtain valuations for the deceased’s share.
• Liabilities: Mortgage redemption figure, any outstanding credit card balances, loans, and funeral costs (which are deductible from the estate).

Create a simple spreadsheet listing every asset and its value, then your liabilities. This becomes the reference for both the IHT declaration and the PA1 form, where you will enter the gross estate value (total assets before deducting debts) and the net estate value (after deducting debts and funeral costs).

Submitting Online vs. By Post

HMCTS strongly encourages online applications via the HMCTS Probate Service at probate.service.gov.uk. The online route offers several advantages:

• Speed: Online applications are typically processed in 16 to 20 weeks, which is broadly the same as postal applications but avoids delays from lost or damaged paperwork.
• Case tracking: You can log back into the portal to check the status of your application without needing to phone the registry.
• Guidance: The portal includes help text at each stage, which is particularly useful if this is your first time applying.
• Integrated IHT declaration: For excepted estates, the inheritance tax declaration is completed within the same online journey.

Even when applying online, you must still post the original will (for PA1P applications) to the Probate Registry — you cannot upload a scan. You will be given a unique reference number and a postal address to send the will to once the online application is submitted.

Paper applications by post remain available using forms downloaded from gov.uk. Post to: HMCTS Probate Registry, PO Box 12625, Harlow, CM20 9QE. Use recorded delivery and keep proof of postage.

Common Mistakes That Delay Probate Applications

HMCTS publishes data showing that a significant proportion of applications are returned or delayed due to avoidable errors. The most common include:

• Incorrect property valuations: Using an estimate rather than a written valuation, or using current market value rather than the figure at the date of death. HMRC cross-checks property values and will query any figure that appears significantly below market rates.
• Missing executor signatures: All named executors who are applying must sign the PA1P (the statement of truth section). Where one executor is not applying, they must formally renounce or have power reserved to them — both require additional documentation.
• Wrong form version: Using an outdated version of the PA1 downloaded from a third-party website. Always download forms directly from gov.uk to ensure you have the current version.
• Gross and net estate values not matching the IHT declaration: The figures on the PA1 must be consistent with those declared in the excepted estate declaration. Discrepancies trigger a manual review.
• Not including the original will: A certified copy is not sufficient for PA1P applications. The original signed will must be sent. If the original cannot be found, there is a separate process for applying to prove a copy.
• Omitting joint assets: Executors sometimes overlook jointly held accounts or property. These assets must be declared even though they pass outside the estate to the surviving owner.

After the Grant: What Happens Next

Once the grant of probate or letters of administration is issued, you have the legal authority to administer the estate. Practical next steps include:

• Send official copies of the grant to each bank, building society, investment platform, and other institution holding assets, along with a request to release funds or transfer accounts.
• Pay any outstanding debts and liabilities from the estate account before distributing to beneficiaries.
• Ensure all income received during the administration period is accounted for correctly — if total income exceeds £500 gross, you may need to register the estate with HMRC for self-assessment.
• Provide each beneficiary with a formal estate account showing the assets collected, debts paid, and the share being distributed.

For straightforward estates where all beneficiaries agree and there are no disputes, most executors complete the administration within 6 to 12 months of the date of death.