Probate Forms PA1P and PA1A (and What Replaced IHT205): A Small Estate Guide

For estates below the inheritance tax threshold, the paperwork has become simpler since 2022. This guide covers which form to use, the figures you need, and the mistakes that get applications stopped.

PA1P or PA1A: which form?

Both are paper forms from GOV.UK. Most people apply online, which asks the same questions in a guided way — GOV.UK says paper applications take longer, so apply online if you can.

• PA1P (there's a will): for an executor named in the will. You post the original will after applying.
• PA1A (there's no will): for an administrator applying for letters of administration. Who can apply follows the order of entitlement under the intestacy rules: a surviving spouse or civil partner first, then children, then parents, then brothers and sisters. Unlike an executor, an administrator has no authority over the estate until the grant is issued. See letters of administration.

Both ask for the person's details (name, dates, last address, where they were domiciled), the applicants' details, and the estate's values.

If there's a will but no executor can or will act, a different grant applies (letters of administration with will annexed). See PA1P and PA1A explained.

What replaced the IHT205?

For deaths on or after 1 January 2022, the IHT205 was withdrawn. If the estate is an excepted estate, you report its values within the probate application and can apply straight away. It still applies to deaths before that date.

Is the estate excepted?

GOV.UK says most estates are. An estate is usually excepted if any of these apply:

• its value is below the inheritance tax threshold
• it's worth £650,000 or less and a late spouse's or civil partner's unused threshold is being transferred
• everything went to a spouse or civil partner living in the UK, or to a qualifying charity, and the estate is worth less than £3 million
• the person lived permanently outside the UK and their UK assets are worth £150,000 or less

The residence nil-rate band isn't counted when deciding whether an estate is excepted, so an estate that only escapes tax because of it will normally need the full IHT400.

When full details are needed anyway

Even with no tax to pay, GOV.UK says you must send full details on an IHT400 if the person, for example:

• gave away over £250,000 in the 7 years before they died
• kept benefiting from something they'd given away
• left an estate worth more than £3 million
• had foreign assets worth more than £100,000
• held assets worth over £250,000 in trust, or held more than one trust

The GOV.UK checker has the full list.

If the estate isn't excepted, send the IHT400 to HMRC within 12 months of the death and before applying. Start paying any tax due, then wait for HMRC to send you a unique code — you need it to apply. See our IHT400 guide.

The five values you'll need

GOV.UK's inheritance tax checker gives you three of them for an excepted estate:

1. Gross estate value for inheritance tax — everything the person owned when they died
2. Net estate value for inheritance tax — minus debts, costs and allowable expenses
3. Net qualifying estate value — minus exemptions for a spouse, civil partner or charity

You work out the other two:

4. Gross value for probate — the gross inheritance tax value, minus joint assets passing to the surviving owner, gifts in the 7 years before death, assets abroad and assets in a trust
5. Net value for probate — the gross value for probate, minus the person's own debts and the funeral cost

Gathering the figures

Getting the figures right is what keeps an application from being stopped, and a stopped application takes several times longer. See current probate waiting times.

• Property: a market value at the date of death. An estate agent's written valuation is common; a RICS surveyor's valuation is worth considering where inheritance tax may be due. See valuing property for probate.
• Bank and building society accounts: ask each for a letter showing the balance at the date of death.
• Savings and investments: ISAs, shares and Premium Bonds, valued at the date of death.
• Pensions: ask each provider whether anything is payable to the estate. For deaths on or after 6 April 2027, most unused pension funds will count towards the estate for inheritance tax — see pensions and inheritance tax from 2027.
• Joint assets: these usually pass straight to the surviving owner, but the person's share still counts for inheritance tax. See joint tenants vs tenants in common.
• Debts: mortgage, cards, loans and the funeral bill.

A simple spreadsheet of assets and debts becomes the reference for every figure you enter. Our checklist of probate documents lists what to keep.

Applying online or by post

• Online: apply through GOV.UK. You can sign back in to track the application. If more than one executor is applying, each signs the legal declaration through a link sent to their email and phone.
• The original will still goes by post. After you apply online you're told where to send it. You also send a death certificate if the death happened outside England or Wales, or you have the coroner's interim certificate.
• By post: download the current PA1P or PA1A from GOV.UK and use the address on the form. Use tracked delivery.

GOV.UK says you'll usually get the grant within 12 weeks of applying.

Mistakes that get applications stopped

• Values that don't add up. The figures need to match each other and the inheritance tax position. Check each against your spreadsheet before you submit.
• Using today's value instead of the date-of-death value, especially for property.
• Executors not dealt with. Every executor named in the will either applies, has power reserved (keeps the right to apply later), or renounces. See power reserved and renouncing as executor.
• An old form. Download forms from GOV.UK, not from third-party sites.
• A copy of the will instead of the original. The original must be sent. If it can't be found, proving a copy is a separate application.
• Leaving out joint assets. The person's share is declared for inheritance tax even though it passes to the survivor.

Fees (England and Wales)

The probate application fee is £526 if the estate is worth more than £5,000, and nothing if it's £5,000 or less. Extra official copies of the grant cost £2 each when ordered with the application and £16 each afterwards, so order one for each organisation you'll deal with. If no organisation needs to see a grant, you may not need probate at all — see when you don't need probate.

After the grant

• Send official copies of the grant to each bank and organisation holding assets.
• Pay the estate's debts before you distribute anything.
• Keep track of income the estate receives. Since 6 April 2024, an estate with income of £500 or less in a tax year doesn't have to report it to HMRC; above £500, the whole amount is taxable.
• Give each beneficiary an account showing what came in, what was paid and what they receive. See estate accounts.

Scotland and Northern Ireland

PA1P, PA1A and the £526 fee are for England and Wales. Scotland has confirmation instead, applied for at the sheriff court on form C1. Northern Ireland has its own probate process and fees. Inheritance tax is UK-wide, so the excepted-estate rules apply everywhere.

Frequently asked questions

What is form PA1A?

The paper application for letters of administration, used when there is no will. PA1P is the version for when there is a will. Most people apply online instead.

Do I still need form IHT205?

Not for deaths on or after 1 January 2022. If the estate is excepted, you report its values within the probate application. The IHT205 only applies to deaths before that date.

Is a small estate an excepted estate?

Usually. GOV.UK says most estates are excepted — for example, one worth less than the inheritance tax threshold, or £650,000 or less where a late spouse's unused threshold is transferred. Some things, such as large gifts or foreign assets over £100,000, mean full details are needed anyway.

Can I apply for probate straight away?

If the estate is excepted, yes. If it isn't, send the IHT400 to HMRC first, start paying any tax due, and wait for HMRC's code.

Is there a fee for a small estate?

Not if the estate is worth £5,000 or less. Above that, the fee is £526.