Register a birth

Overview

You may not be able to register a birth at the moment because of coronavirus (COVID-19). You’ll be able to register at a later date.

Find out if you can register a birth now by:

contacting the local register office

asking at the hospital where the baby was born before the mother leaves

There are different rules for registering a birth in Scotland, registering a birth in Northern Ireland and registering a birth abroad.

Information you need when registering a birth

When registering the birth, you should know:

place and date of the birth

name, surname and sex of the baby

parents’ names, surnames and address

places and dates of parents’ birth

date of parents’ marriage or civil partnership

parents’ jobs

mother’s maiden surname

What you should take

If you can register the birth, you should take at least one form of identification when you go to the register office. You can use:

passport

birth certificate

deed poll

driving licence

proof of address (for example, a utility bill)

Council Tax bill

marriage or civil partnership certificate

You should also take your child’s personal child health record or ‘red book’ as some registrars may ask to see it.

If you’re going to the register office on your own, you may need proof of paternity from the other parent before you give their details.

Organisations you need to contact

Having a child might affect your tax, your benefits and services from your local council.

The Tell Us Once service can report a birth to the Department for Work and Pensions (DWP) and your local council in one go. The registrar will let you know if this service is available in your area.

When you go to a Tell Us Once appointment, you’ll be asked about:

the people who’ll be named on the birth register

any partners that live with them

For each person, you’ll need to know:

their address and phone number

their date of birth

their National Insurance number

details of any benefits they get or have applied for

If the Tell Us Once service is not available in your area, you’ll need to contact Jobcentre Plus and your local council about your benefits and services.

After the birth is registered

Once you’ve registered the birth, you may be able to claim:

Child Benefit

Child Tax Credit

Who can register a birth

Opposite-sex couples

Married or civil-partner parents

Either parent can register the birth on their own. They can include both parents’ details if they were married or in a civil partnership when the baby was born or conceived.

Unmarried parents

The details of both parents can be included on the birth certificate if one of the following happens:

they sign the birth register together

one parent completes a statutory declaration of parentage form and the other takes the signed form to register the birth

one parent goes to register the birth with a document from the court (for example, a court order) giving the father parental responsibility

The mother can choose to register the birth without the child’s father if they’re not married or in a civil partnership. The father’s details will not be included on the birth certificate.

It might be possible to add the father’s details at a later date by completing an application for the re-registration of a child’s birth.

Same-sex female couples

Female couples can include both their names on their child’s birth certificate when registering the birth.

Married or civil-partner parents

Either parent can register the birth on their own if all of the following are true:

the mother has a child by donor insemination or fertility treatment

she was married or in a civil partnership at the time of the treatment

Unmarried, non-civil-partner parents

When a mother is not married or in a civil partnership, her partner can be seen as the child’s second parent if both women:

are treated together in the UK by a licensed clinic

have made a ‘parenthood agreement’

However, for both parents’ details to be recorded on the birth certificate, they must do one of the following:

register the birth jointly

complete a ‘Statutory declaration of acknowledgement of parentage’ form and one parent takes the signed form when she registers the birth

get a document from the court (for example, a court order) giving the second female parent parental responsibility and one parent shows the document when she registers the birth

Same-sex male couples

Male couples must get a parental order from the court before they can be registered as parents.

Other people who can register a birth

If the parents cannot register the birth (for example, for medical reasons), certain other people can do it:

someone who was present at the birth

someone who is responsible for the child

a member of the administrative staff at the hospital where the child was born

Birth certificates

You may not get a certificate straight away because of coronavirus (COVID-19). The register office will tell you when you can get a certificate.

There are 2 types of birth certificate:

the short version, which contains only the baby’s details

the full version, which also contains the parents’ details

Once you have registered the birth, you’ll be able to buy a short or full certificate for your baby. Both kinds cost £11.


Claim and deal with Child Benefit for someone else

If your child has a baby

You can claim Child Benefit for a child you’re responsible for and their baby.

If your child is claiming the Child Benefit, you can collect the payment on their behalf by talking to their bank.

The Child Benefit Office can only pay Child Benefit into one account. This can be a joint account you share with your child, but their name must be on the account too.

Appointees

You can apply for the right to deal with the Child Benefit of someone who can’t manage their own affairs, for example because they’re mentally incapable or severely disabled.

This is called becoming an ‘appointee’.

You can apply as an individual or as a voluntary organisation.

If you’re paid to deal with someone else’s Child Benefit, you’re known as a ‘paid agent’.

You’re not an appointee if you just help someone complete their claim form.

How to become an appointee

Contact the Child Benefit Office to apply. They’ll discuss if becoming an appointee is the best option and tell you what you need to do.

You can arrange with someone’s bank or the Post Office to collect their payments without becoming an appointee.

Your responsibilities

As an appointee, you must do things like:

complete the claim form

deal with any letters from the Child Benefit Office

report any changes that affect Child Benefit

stop or restart payments where the person or their partner is affected by the High Income Child Benefit Charge

The Child Benefit will be paid into your bank account.

How to become a paid agent

Your client must send a letter to the Child Benefit Office, saying you can deal with Child Benefit on their behalf.

Stop or change an appointee or paid agent

Write to the Child Benefit Office within one month of when you want to stop or change the appointee.

Authorisation

The Child Benefit Helpline can only discuss a claim with the person named on the claim form (or their appointee). A partner or someone else can get general advice but they must be ‘authorised’ to discuss a claim with the helpline.

The process is different if you act for a lot of clients or you’re a paid agent.

Get authorised

The claimant must fill in form TC689, or write a letter with the same information, and send it to the Tax Credit Office - the address is on the form.

The authorisation lasts 12 months unless a different end date is put on the form. It usually takes 2 days to get authorised from when your form is received. Usually, you won’t get a letter confirming the authorisation.

The Child Benefit Office will also need to have received the claimant’s Child Benefit claim form.

More than one person can be authorised but they each must send a TC689 form.

If you act for a lot of clients

Write to the Tax Credit Office to register as an ‘intermediary organisation’ if you work in the voluntary sector and act for many people.

You can get urgent authorisation online if you’re an intermediary organisation and you have a completed TC689. You must keep your client’s completed TC689 for 7 years from the date it was signed.

If you’re a paid agent

To authorise you to deal with High Income Child Benefit Tax Charge matters they also need to fill in form CH995.

Cancel an authorisation

An authorisation can be cancelled by writing to the Child Benefit Office.


Applying for probate

Overview

Applying for the legal right to deal with someone’s property, money and possessions (their ‘estate’) when they die is called ‘applying for probate’.

You’ll get a document that allows you to start dealing with the estate. If the person left a will you’ll get either:

a ‘grant of probate’

‘letters of administration with will annexed’ (if the will does not name an executor or the named executor is unable to apply)

If the person did not leave a will, you’ll get ‘letters of administration’.

This guide and the service are also available in Welsh (Cymraeg).

The process is different in Scotland and different in Northern Ireland.

When probate is not needed

You may not need probate if the person who died:

had jointly owned land, property, shares or money - these will automatically pass to the surviving owners

only had savings or premium bonds

Contact each asset holder (for example a bank or mortgage company) to find out if you’ll need probate to get access to their assets. Every organisation has its own rules.

Who can apply

Only certain people can apply for probate to deal with the estate of someone who died. It depends on whether the person who died left a will.

A will states what should happen to a person’s property and belongings (‘estate’) after they die. It’s usually valid if it’s been signed by the person who made it and 2 witnesses.

If there’s a will

You can apply for probate if you’re named in the will, or in an update to the will (a ‘codicil’), as an ‘executor’.

You’ll need the original will and any updates to apply for probate. These must be original documents, not photocopies.

If you do not want to apply for probate, fill in a form to give up executor rights.

Find out what to do if you’re an executor.

If the person did not leave a will

The ‘administrator’ deals with the estate.

You can apply to become the estate’s administrator if you are 18 or over and you are the most ‘entitled’ inheritor of the deceased’s estate. This is usually the deceased’s closest living relative.

Relatives are the most entitled inheritors in the following order:

husband, wife or civil partner (including if they were separated)

children (including legally adopted children but not step-children)

grandchildren

great-grandchildren

parents

brothers and sisters

nieces and nephews

half-brothers and half-sisters

half-nieces and half-nephews (the children of the half-brothers and half-sisters of the deceased)

grandparents

aunts and uncles

cousins

half-aunts and half-uncles (the half-brothers and half-sisters of the deceased’s parent)

half-cousins (the children of the half-brothers and half-sisters of the deceased’s parent)

To apply, follow the same steps as applying for probate.

You’ll receive ‘letters of administration’ to prove you have the legal right to deal with the estate.

You cannot apply if you’re the partner of the person but were not their spouse or civil partner when they died. You’re not automatically entitled to any of their estate, unless you’re able to make changes to the inheritance.

If you do not want to apply

If you’re the most entitled inheritor and you do not want to apply to be the administrator, you can either:

appoint an attorney to act on your behalf - fill in an attorney form or set up a signed enduring power of attorney (EPA) or registered lasting power of attorney (LPA) and get the attorney to send this in with the probate application

nominate up to 2 people to be the next most entitled inheritor - fill in an ‘intestate’ form and send it to HMCTS Probate

Work out who inherits

The law decides who inherits the estate if there’s no will. Work out who will inherit.

You’ll need this information to report the estate’s value and find out if there’s Inheritance Tax to pay.

Inheritance laws may be different if you live in an EU country.

Stopping a probate application

If there’s a dispute, you can challenge an application for probate (‘enter a caveat’), before it’s granted.

Find out how to stop a probate application.

If you’re an executor

An executor is someone named in a will as responsible for sorting out the estate of the person who’s died.

The person who died will normally have told you if you’re an executor. You’ll need the original will to apply for probate.

Find the original will

The person who died should have told all the executors where to find the original will and any updates, for example:

at their house

with a probate practitioner, such as a solicitor

at the Newcastle District Probate Registry - you’ll need the death certificate and evidence you’re the executor

Get help from a probate practitioner or Citizens Advice if you cannot understand a will or codicil.

If you cannot find the original will, you’ll need to fill in a lost will form.

If there’s more than one will, only the most recent will is valid. Do not destroy any copies of earlier wills until you’ve received probate.

An executor only receives assets if they’re also named as a beneficiary.

If there’s more than one executor

If more than one person is named as an executor, you must all agree who makes the application for probate.

Up to 4 executors can be named on the application.

If only one executor is named on the application they’ll need to prove that they tried to contact all executors named in the will before they applied.

If you’re having problems finding the other executors, you can contact the Probate Call Centre.

The Probate Call Centre cannot help with disagreements between executors. You’ll need to find another way to reach an agreement - this could mean getting legal advice.

If you do not want to or cannot be an executor

The will may name a replacement executor for someone who becomes ‘unwilling or unable’ to deal with the estate.

If no executors are willing or able to apply for probate, fill in a form to give up executor rights and send it to HMCTS Probate.

You do not want to be an executor

You can do one of the following:

completely give up your right to apply for probate (‘renunciation’) - fill in a form to give up executor rights and send it with the probate application form

reserve your right to apply for probate later if another executor cannot deal with the estate (holding ‘power reserved’)

appoint an attorney to act on your behalf - fill in an attorney form or set up a signed enduring power of attorney (EPA) or registered lasting power of attorney (LPA) and send it with the probate application

When an executor is unable to apply for probate

A replacement executor should apply for probate if the executor is unable to, for example because:

they’ve died

they do not have ‘mental capacity’ - get a doctor to fill in a mental capacity form and send it with the probate application

Apply for probate

You can apply for probate yourself online or by post, or pay a probate practitioner (such as a solicitor) to do it for you.

Because of coronavirus (COVID-19), probate applications are taking up to 8 weeks to process. It’s taking longer to process paper applications than online applications.

This guide and the service are also available in Welsh (Cymraeg).

Before you apply

Check if you need probate.

Check if you can apply for probate.

You must estimate and report the estate’s value before you apply for probate.

You must find out whether you need to pay Inheritance Tax. If you do have to pay it, send the appropriate forms to HMRC and wait 20 working days before applying for probate.

You must have the original will if you’re the executor (you do not need it if you’re an administrator). You must also have the original death certificate or an interim death certificate from the coroner.

If you need to pay Inheritance Tax

You normally have to pay at least some of the tax before you’ll get probate. You can claim the tax back from the estate, if you pay it out of your own bank account.

Probate application fees

You may have to pay a fee to apply for probate. Whether you need to pay depends on the value of the estate.

If the value of the estate is over £5,000, the application fee is £215. You may be able to get help to pay the probate fee and other court fees if you have a low income or are on certain benefits.

There’s no fee if the estate is £5,000 or less.

Extra copies of the probate cost £1.50 each. This means you can send them to different organisations at the same time.

If the will has been changed or damaged

You must include a cover letter if the will or any additions have changed in any way since you’ve had them. This includes them being damaged or separated for photocopying.

The letter should explain what’s been changed and why.

Get help and advice

If you’ve not yet applied and have a question about applying for probate, contact the  Courts and Tribunals Service Centre:

If you’re a probate practitioner

You should apply for probate for your client using the MyHMCTS service. You’ll need to create an account first if you do not have one.

Apply for probate online

You can use this service if you’re the executor or administrator and you:

have the original will and any additions to it (‘codicils’) if you’re the executor (you do not need these if you’re an administrator)

have already reported the estate’s value

have submitted tax forms to HMRC and waited 20 working days, if you need to pay Inheritance Tax

The person who died must have lived in England or Wales most of the time.

The probate registry will keep the original will and any additions to it. If you make a copy of these for your records, do not remove any staples or bindings from them.

Apply for probate

Return to an existing probate application.

Apply for probate by post

The form you need to fill in depends on whether the person left a will or not.

Fill in application form PA1P if there is a will.

Fill in application form PA1A if there is not a will.

Because of COVID-19, it’s taking longer to process paper applications than online applications. Use the online service to apply for probate if you can.

You need to pay before you send the form.

You can pay by either:

calling the Courts and Tribunals Service Centre to pay by credit or debit card - you’ll be given a reference number to send with your documents

sending a cheque payable to ‘HM Courts and Tribunals Service’ with your documents

Send your completed form to HMCTS Probate with the following documents:

the original will and any additions to it (‘codicils’)

the death certificate or an interim death certificate from the coroner

Use a signed-for or tracked postal service that will deliver to PO boxes to send your documents.

The death certificate will be returned to you but the will and any additions to it will not be. If you make a copy of the will and any of its additions for your own records, do not remove any staples or bindings from them.

After you've applied

You’ll usually get the grant of probate or letters of administration within 8 weeks of sending in your original documents. If you ordered copies of these documents for use outside the UK, these will take longer to arrive.

Because of coronavirus (COVID-19), it’s taking longer to process paper applications than online applications.

You should not make any financial plans or put property on the market until you have received the grant of probate or letters of administration.

If there’s anything wrong with the grant of probate (or letters of administration), return it to the district probate registry listed on the grant or letters.

Send a copy to organisations that hold the assets of the person who died, for example their bank.

Once you have probate you can start dealing with the estate.


Get a declaration of presumed death

Overview

You can make a claim for a ‘declaration of presumed death’ from the High Court if someone you know in England and Wales has been missing for:

7 years or more

less than 7 years and you think they’ve died, for example they went missing during a natural disaster

A missing person is not automatically presumed dead.

You must make a claim for a declaration of presumed death if you want to do certain things, for example deal with their estate.

Who can make a claim

You can make a claim if you’re the missing person’s:

spouse or civil partner

parent

child

sibling

If none of these apply, you’ll need to prove to the court that you have enough of a connection to the missing person (‘sufficient interest’), for example you’re a distant relative and you have a birth certificate to prove it.

What else must be true to make a claim

To make a claim one or more of the following must also apply:

you’re the missing person’s spouse or civil partner and you treat England or Wales as your permanent home (‘domicile’) on the date you make the claim

you’re the missing person’s spouse or civil partner and you’ve been living in England or Wales for the whole year before the date you make the claim

the missing person treated England or Wales as their permanent home (‘domicile’) on the date they were last known to be alive

the missing person was living in England or Wales for the whole year before the date they were last known to be alive

The rules are different in Scotland and Northern Ireland.

Fees

It costs £528 to get a declaration of presumed death. You may be able to get help paying court fees.

Make a claim for a declaration of presumed death

You can make a claim yourself or use a legal representative.

Make your claim.

Advertise your claim in a newspaper.

Attend a hearing.

Make your claim

Download and fill in a claim form (N208) with details about:

yourself - known as the ‘claimant’

the missing person - known as the ‘defendant’

your claim

Include relevant information about your claim in the section ‘details of your claim’.

Send the following to a court that can hear High Court cases.

form N208 - 1 copy for each person named in the form plus a copy for the court

any supporting evidence, for example statements from witnesses, police reports

the claim fee of £528 - make your cheque payable to ‘HM Courts and Tribunals Service’

The court will stamp your form with an issue date and keep one copy. You’ll get the other copies back, along with ‘acknowledgement of service’ forms and a case number.

Send copies of your claim to other people

Send a copy of form N208 and an acknowledgement of service form within 7 days of the issue date on the form to:

the missing person’s spouse or civil partner, parents, children and siblings - if none of these are alive send it to the missing person’s nearest relative

any other person or organisation who might have an interest, for example an insurance company

You must advertise your application in a newspaper within 7 days.

Advertise your claim in a newspaper

You must advertise your application in a newspaper local to the missing person’s last known address.

Place the advert within 7 days of the issue date stamped on the claim form.

Use standard text for the advert

Use the following text and make sure you:

put your case number after the words case number

replace or delete as appropriate the words in square brackets with the relevant details

Standard text

“In the High Court of Justice  [Chancery]     [Family]   Division

Case number.

In the matter of an application for a declaration of the presumed death of   [insert the missing person’s name].

A claim has been issued in the High Court of Justice, for a declaration that   [insert missing person’s name]   whose last known address was   [insert missing person’s address]   is presumed to be dead. Any person having an interest may apply to the court to intervene in the matter.

If you wish to apply to the court, you should do so at   [court address]   as soon as possible, and if possible within 21 days of the date of this notice. Delay may harm your prospects of being able to intervene.

(If the claimant is legally represented)
  [Name of the claimant’s legal representative]
  [Address of the claimant’s legal representative]
  (If the claimant is not legally represented)
  [Claimant’s address for service]”

Send a copy to the court

Send the court a copy of the newspaper page showing the advertisement so it arrives at least 5 days before your court hearing.

Attend a hearing

You’ll have to attend a hearing about your claim with a High Court judge - this should be within 2 months of making your claim.

Bring any relevant documents.

Your claim may be challenged at the hearing if someone gets a copy of the claim form or sees the advert.

At the hearing you might be:

asked for more information - the court will tell you how to get a court order if someone’s refusing to give you information you need

told there has to be another hearing - there may be several hearings before a decision is made

If the court agrees with your application, you’ll get a declaration of presumed death at the hearing or later by letter.

Get a certificate of presumed death

Apply to the General Register Office for a certificate of presumed death.

You can only do this after you have a declaration of presumed death that is not appealed and the time for appealing against the decision has passed.

You can usually apply for the certificate 21 days after you get the declaration, unless there’s an appeal or an application for permission to appeal the decision.

The certificate can be used like a normal death certificate, for example to deal with a missing person’s estate.

It costs £11.

Appeal a decision

Contact the Civil Appeals Office to appeal against the High Court’s decision.

Make a complaint

Use the complaints guidance if you’re not happy with the way you’ve been treated.


Change or cancel a presumption of death certificate

Overview

You can make a claim to cancel (‘revoke’) or change (‘vary’) the details of a declaration of presumed death from the High Court if you can prove the missing person:

is still alive

died at a time earlier or later than the time of death in the original declaration

You can also make a claim if you can prove there are other circumstances that mean the declaration of presumed death should be cancelled or changed.

The rules are different in Scotland and Northern Ireland.

Fees

It costs £480 to change or cancel a declaration of presumed death. Read the fees leaflet to find out when you might not have to pay.

Make a claim for a declaration of presumed death

You can make a claim yourself or use a legal representative.

Make your claim.

Advertise your claim in a newspaper.

Attend a hearing.

Make a claim

Download and fill in claim form N208.

You’re known as the ‘claimant’ if you’re making the claim.

Read the guidance on filling in form N208. Include all the information asked for in ‘claim for variation order’ in your application.

Send the claim to a court that can hear High Court cases.

You should include:

N208 form - one copy for each person named in the form plus a copy for the court

the claim fee of £480 - make your cheque payable to ‘HM Courts and Tribunals Service’

The court will stamp your form with an issue date and keep one copy of your N208 form. You’ll get the other copies back, along with ‘acknowledgement of service’ forms and a case number.

Send copies of your claim to other people

Send a copy of form N208 with an acknowledgment of service form within 7 days of the issue date the court has put on the form to:

the person who made the original claim

the missing person’s spouse or civil partner, parents, children and siblings - if none of these are alive, send it to the missing person’s nearest relative

any other person or organisation who might have an interest, eg an insurance company

You must advertise your claim in a newspaper within 7 days.

Advertise your claim in a newspaper

You must advertise your claim in a newspaper local to the missing person’s last known address.

Place the advert within 7 days of the issue date stamped on the claim form.

Use standard text for the advert

Use the following text. You’ll need to delete some words and replace others in the square brackets with the right details.

Standard text

“In the High Court of Justice  [Chancery]     [Family]   Division

Case number [insert case number]

In the matter of an application for a declaration of the presumed death of   [insert the missing person’s name].

A claim has been issued in the High Court of Justice, for a variation of a declaration that   [insert missing person’s name]   whose last known address was   [insert missing person’s address]   is presumed to be dead. Any person having an interest may apply to the court to intervene in the matter.

If you wish to apply to the court, you should do so at   [court address]   as soon as possible, and if possible within 21 days of the date of this notice. Delay may harm your prospects of being able to intervene.

(If the claimant is legally represented)
  [Name of the claimant’s legal representative]
  [Address of the claimant’s legal representative]
  (If the claimant is not legally represented)
  [Claimant’s address for service]”

Send a copy to the court

Send the court a copy of the newspaper page showing the advertisement. It must arrive at least 5 days before your court hearing.

Attend a hearing

You’ll have to attend a hearing about your claim with a High Court judge - this should be within 2 months of making your claim.

Bring any relevant documents.

Your claim may be challenged by someone who’s received a copy of the claim form or seen the advert.

At the hearing you might:

be asked for more information - the court will tell you how to get a court order if someone’s refusing to give you information you need

be told there has to be another hearing - there may be several hearings before a decision is made

If the court agrees with your application, you’ll get the order changed or cancelled at the hearing or by letter later.

Get a certificate of presumed death

Apply to the General Register Office for a certificate of presumed death.

You can only do this after you have a declaration of presumed death that is not appealed and the time for appealing against the decision has passed.

You can usually apply for the certificate 21 days after you get the declaration, unless there’s an appeal or an application for permission to appeal the decision.

The certificate can be used like a normal death certificate, eg to deal with a missing person’s estate.

It costs £9.25.

The certificate will state when the missing person is presumed to have died.

Call the General Register Office to get a certificate.

Appeal a decision

Call or write to the Civil Appeals Office to appeal against the High Court’s decision.

Make a complaint

Use the complaints guidance if you’re not happy with the way you’ve been treated.

You cannot complain about the decision.


Telling DVLA after someone dies

What you need to do

You can use the Tell Us Once service to notify DVLA when someone dies if it’s available in your area.

You still have to tell DVLA separately when you:

sell the vehicle

keep the vehicle (even if it’s temporary and you’re not using it)

keep a personalised registration number (you’ll need to do this before you sell the vehicle)

If Tell Us Once is not available in your area

Write to DVLA to tell them a driver has died. Include the person’s driving licence with your letter, if you have it.

Your letter must include:

the date they died

their name, address and date of birth

Send the letter to:

You do not need to send a death certificate.

If you need help

Contact DVLA if you need help.

Northern Ireland

There’s a different process in Northern Ireland.

Keeping a vehicle

Tell DVLA that you’re the new keeper of the vehicle and tax it in your own name straight away.

You cannot transfer vehicle tax from another person. You must tax the vehicle in your name even if you’re taking over ownership as a family member or looking after it for a short time.

You can be prosecuted if you use the vehicle on a public road before taxing it in your own name and insuring it.

What you do depends on whether you have the vehicle log book (V5C).

If you have the vehicle log book (V5C)

Fill in section 2 if you have a new style log book with multi-coloured numbered blocks on the front cover. Fill in section 6 if you have the older style log book.

Tear off and keep the green ‘new keeper’ slip.

Write a letter explaining your relationship to the person who died, the date they died and who should be paid any vehicle tax refund.

Send the V5C with your letter to the DVLA Sensitive Casework Team. Also include form V890 if you want to register the vehicle as off the road (SORN) instead of taxing it.

DVLA will immediately cancel any existing vehicle tax and direct debits, and send a cheque for any refund and a new V5C.

Use the new keeper slip to tax the vehicle in your name before you use it on a public road. Do not wait for the new V5C.

If you do not have the vehicle log book (V5C)

Fill in form V62 to apply for a V5C. There’s a £25 fee.

Send the V62 and fee with your letter to the DVLA Sensitive Casework Team. Also include form V890 if you want to register the vehicle as off the road (SORN) instead of taxing it.

DVLA will immediately cancel any existing vehicle tax and direct debits, and send you a new V5C.

Use your new V5C to tax the vehicle.

If you need help

Contact DVLA if you need help.

Selling a vehicle

If you have the vehicle log book (V5C)

Write a letter explaining:

the date the person died

who should be paid any vehicle tax refund (vehicle tax cannot be transferred to a new owner)

Send the letter to the DVLA Sensitive Casework Team with the right part of the V5C. The part you send depends on whether you’re selling the vehicle to a private individual or a motor trader.

Selling to a private individual

Give the green ‘new keeper’ slip to the buyer.

Selling to a motor trader

Get the motor trader to fill in the yellow ‘sell, transfer or part-exchange your vehicle to the motor trade’ section of the log book.

Send the perforated section with your letter to the DVLA Sensitive Casework Team.

Give the motor trader the rest of the V5C.

When you sell the car tell the buyer they’ll need to fill in form V62 to apply for a V5C. There’s a £25 fee.

You need to write a letter to the DVLA Sensitive Casework Team to tell them you’ve sold the vehicle. Your letter needs to say:

the date you sold the vehicle

the date they died

the buyer’s name and address

If you need help

Contact DVLA if you need help.


Valuing the estate of someone who's died

What you need to do

As part of applying for probate, you need to value the money, property and possessions (‘estate’) of the person who’s died.

You don’t need probate for all estates. Check if you need it.

This guide is also available in Welsh (Cymraeg).

You need to complete 3 main tasks when you value the estate.

Contact organisations such as banks or utility providers about the person’s assets and debts.

Estimate the estate’s value. This will affect how you report the value to HMRC, and the deadlines for reporting and paying any Inheritance Tax. Most estates aren’t taxed.

Report the value to HM Revenue and Customs (HMRC).

How long it takes

The process of valuing the estate can take 6 to 9 months, or longer for big or complicated estates (for example if they involve trusts or there’s tax to pay).

Deadlines

You don’t need to value the estate straight away after someone dies. There are only deadlines if the estate owes Inheritance Tax.

If it does, you’ll need to:

send Inheritance Tax forms within one year

start paying tax by the end of the sixth month after the person died - you can make a payment before you finish valuing the estate

Getting help

You can hire a professional (for example a solicitor) to help with some or all of the tasks involved with valuing an estate.

Money Advice Service has guidance on when and how to hire a professional. Law Donut has advice on keeping solicitors’ fees down.

Contact HMRC to get help with:

probate

Inheritance Tax

Contact organisations about assets and debts

To help you value the estate of the person who died, write to organisations to find out about the person’s:

assets, for example banks and pension providers

debts, such as utility companies, mortgage lenders and credit card companies

In your letter:

ask for the value of the asset or debt when the person died

include a copy of the death certificate

Which organisations to contact

Find organisations to contact about the person’s assets and debts by searching through their papers. You can also ask friends, family and any solicitor or accountant they had.

Organisations that hold a person’s assets often include:

their bank

their pension provider - ask if you should include any private pension when you value the estate

their employer - the person may be owed wages

any companies they held shares in - include the number of shares, company details and the share certificate number (if you have it)

National Savings and Investments (NS&I) for Premium Bonds - use the free tracing service if you can’t find certificates

other organisations that hold assets like ISAs, shares, investments or assets in a trust

their landlord, if they had one - the person may have paid rent in advance

In your letter to the bank, also ask for:

any standing orders and direct debits to be stopped (or transferred if they were in a joint name)

a list of any share certificates or deeds they were holding for the person who died

If the person had a mortgage

Ask the mortgage lender if they require payments to continue while you’re applying for probate. If they do, you need to either:

pay these bills yourself - and reclaim them from the estate once you’ve got probate

check if the person had a life assurance or mortgage protection policy that covers these payments

Estimate the estate’s value

You need an estimate of the estate’s value to find out if there’s Inheritance Tax to pay.

The estate won’t have to pay tax as long as it either:

all passes to the dead person’s spouse or civil partner, a charity or a community amateur sports club

has a value below the Inheritance Tax threshold of £325,000

If the person who died was widowed or is giving away their home to their children, the tax threshold can be higher.

Whether there’s tax to pay will affect how you report the estate’s value, and the deadlines for reporting and paying any tax.

Working out your estimate

You need to estimate the ‘gross’ value of the estate. This is the value of the assets plus ‘gifts’.

Gifts are certain assets (for example cash) given away in the 7 years before the person died.

At this stage, your estimate only needs to be accurate enough for you to know if the estate owes tax.

Assets

Start by listing the person’s assets - the things the person owned with a value.

These may include:

assets held by organisations you’ve written to - such as money in the person’s bank account, pension or investments

possessions - for example their house, jewellery, furniture or car

payments when they died - for example life insurance or a lump sum ‘death benefit’ from a pension

Then estimate the value of each on the date the person died. Use the asset’s realistic selling price on the open market.

Include all assets in your estimate, including any left to the person’s spouse, civil partner or a charity. You won’t pay tax on these assets.

Valuing joint assets

Divide the value of the asset by 2 if it was owned jointly with the person’s spouse or civil partner.

For property or land shared with others, divide the value by the number of owners. You can then take 10% off the share of the person who died. In Scotland, take £4,000 off the value of the whole asset before working out their share instead.

If the person jointly owned property as a tenant in common, work out the value based on the person’s share.

Some bank accounts are in joint names for convenience only, for example if an elderly person added their child to help them with the account. When valuing the account, use the amount the person actually owned, rather than dividing by the number of owners.

Gifts

Check bank statements or contact family members to find out about gifts of cash or other assets:

in the 7 years before the person died if they totalled £3,000 or more per year - don’t include exempt gifts, such as those for birthdays or weddings

at any time if they continued to benefit from a gift (for example they gave a house away but lived in it rent-free) or put a gift in a trust

To estimate the value of each gift, use either:

the approximate market value (realistic selling price) of the gift when it was made

the realistic selling price of the gift when the deceased stopped benefitting from it (if they benefitted from the gift after giving it away)

If the person gave away more than £325,000 before they died, the recipients may have to pay Inheritance Tax on their gifts.

Debts

Don’t include the estate’s debts when you estimate the gross value - but you’ll need to tell HM Revenue and Customs (HMRC) about them when you report the value of the estate.

Check for records of debts when the person died, for example:

their mortgage, loans, credit cards or overdrafts

‘liabilities’ like household bills or bills for goods or services they’d received but not yet paid for (like building work, decorators, accountants)

Get the gross value of the estate

Add the assets to any gifts to get the gross value. Ignore the debts at this stage.

You can now start telling HMRC about the value of the estate.

Report the estate’s value to HMRC

When you’ve estimated the value of the estate you can:

start reporting the value in detail to HM Revenue and Customs (HMRC) - you’ll find out whether you can report everything online or if you’ll need a paper form

find out if there’s tax to pay and when to pay it

Report the estate’s value

You can also continue a report you’ve already started.

Before you start

You need to:

have an estimate of the gross value of the estate

have told organisations that the person has died - you’ll need this to give accurate valuations of the person’s assets or debts

As part of telling HMRC about the estate, you work out its detailed ‘net’ value - this is assets plus gifts minus debts. You’ll need to know the net value if you need to apply for probate.

Getting more accurate valuations

When telling HMRC about Inheritance Tax, you’ll usually need more accurate valuations of the estate. This includes using a professional valuer for things over £1,500.

You can continue using estimates if one of the following applies:

the estate’s gross value is less than £250,000

all the estate passes to the dead person’s spouse or civil partner, a charity or organisations like museums or community amateur sports clubs

If you need help

Contact HMRC to get help with:

probate

Inheritance Tax

Records

You must keep certain records after you value an estate.

HM Revenue and Customs (HMRC) can ask to see your records up to 20 years after Inheritance Tax is paid.

You must keep copies of any:

will

copies of signed Inheritance Tax forms and supporting documents

records showing how you worked out the value of assets in the estate, for example an estate agent’s valuation

documents showing any unused Inheritance Tax threshold that can be transferred to a surviving spouse or civil partner

final accounts

Final accounts

Include any documents showing how you distributed money, property or personal belongings from the estate, for example:

letters from HMRC confirming that you paid Inheritance Tax

receipts showing debts paid, for example utilities bills

receipts for your expenses from dealing with the estate

written confirmation that ‘beneficiaries’ (anyone who inherited) received their share of the estate

Send copies of the final accounts to all beneficiaries.


Claim or refer an unclaimed estate

Overview

When someone dies with no will or known family, their property passes to the Crown as ownerless property (or ‘bona vacantia’). It can be any kind of property, like buildings, money or personal possessions.

You could be entitled to a share of a deceased relative’s property (‘estate’) if you’re a relative.

How to claim

Check if the estate is listed with the Crown.

Make sure you’re an entitled relative.

Make a claim on the estate.

If an estate is not listed, you can tell the Crown about an estate you think is unclaimed.

If you’re not a relative

You can apply for a grant from the estate if you think you may be entitled to a share of a deceased person’s estate (for example if you lived together or you cared for them).

Who to contact

The Government Legal Department handles bona vacantia in England and Wales (except in the Duchies of Cornwall and Lancaster).

There’s a list of unclaimed estates published by the Government Legal Department.

Adverts and claims

The Government Legal Department advertises to find entitled relatives. If you reply to an advert, you have to prove your relationship with the deceased, for example with a birth, marriage or death certificate.

Other bodies that represent the Crown

Elsewhere, bona vacantia is dealt with by:

in the Duchies of Cornwall and Lancaster - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone the Crown Solicitor’s Office for Northern Ireland

Check if you're an entitled relative

You need to know if you’re entitled before making a claim on an estate. The general rules are:

if there’s no will, the person’s spouse or civil partner and then any children have first claim to the estate

if there’s no spouse or child, anyone descended from a grandparent of the person is entitled to a share in the estate

if you’re related by marriage you have no entitlement

Find out if you’re entitled to a share of the estate.

Adopted people

If you’re adopted:

you have the same rights as if you’d been born into your adoptive family

you have no rights to an estate of your original birth family

Only the adoptive family have rights to the estate if the deceased person was adopted.

Make a claim on an estate

If you think you’re entitled to an estate in England and Wales (but not Cornwall or Lancashire):

Find the estate.

Make sure you’re an entitled relative.

Make a claim on the estate.

In the Duchies of Cornwall and Lancaster, Scotland or Northern Ireland

Contact the relevant body representing the Crown.

Evidence you need

You’ll be asked to send a family tree showing your relationship and 2 pieces of identification:

one showing your name

one showing your name and address, dated within the last 3 months

You might also be asked to send birth, death or marriage certificates.

Refer an estate

If you know someone who has died with no will or known blood relatives, you can tell one of the bodies representing the Crown about their estate.

You should only refer an estate if:

the person didn’t leave a will

there are no blood relatives

the person left more funds than debt – otherwise the estate is ‘insolvent’

How to refer an estate

In England and Wales (except the Duchies of Cornwall or Lancaster), you can download the forms to refer the estate.

The Government Legal Department only handles estates worth £500 or more.

In Scotland, Northern Ireland or the Duchies of Cornwall or Lancaster contact the relevant body representing the Crown.

Grants from a deceased person's estate

You can apply for a grant from a deceased person’s estate if you could have expected to benefit from it. This could be where you:

provided the person with free services like washing, cleaning, cooking, shopping, home repairs or care where they might otherwise have had to pay

lived together with the person (as their partner or as a friend) but were not married

represent a charity or other body that cared for the person at considerable expense

You don’t have to be related to the person to apply.

How to apply

In England and Wales (but not Cornwall or Lancashire) apply to the Government Legal Department.

Contact the Government Legal Department stating that you’re claiming a ‘discretionary grant’, including as much supporting information as possible.

In Cornwall, Lancashire, Scotland or Northern Ireland, apply to the relevant body representing the Crown.


Making a will

Overview

Your will lets you decide what happens to your money, property and possessions after your death.

If you make a will you can also make sure you do not pay more Inheritance Tax than you need to.

You can write your will yourself, but you should get advice if your will is not straightforward.

You need to get your will formally witnessed and signed to make it legally valid.

If you want to update your will, you need to make an official alteration (called a ‘codicil’) or make a new will.

If you die without a will, the law decides who gets what.

Write your will

Your will should set out:

who you want to benefit from your will

who should look after any children under 18

who is going to sort out your estate and carry out your wishes after your death (your executor)

what happens if the people you want to benefit die before you

You can also include a charity in your will.

When you need legal advice

You can get advice from a professional if your will is not straightforward, for example:

you share a property with someone who is not your husband, wife or civil partner

you want to leave money or property to a dependant who cannot care for themselves

you have several family members who may make a claim on your will, such as a second spouse or children from another marriage

your permanent home is outside the UK

you have property overseas

you have a business

Keep your will safe

You can keep your will at your home or store it with:

your solicitor

your bank

a company that offers the storage of wills - you can search online

the London Probate Service

Read full guidance on storing your will with the Probate
Service.

You should tell your executor (the person you’ve chosen to carry out your will), a close friend or relative where your will is.

Make sure your will is legal

For your will to be legally valid, you must:

be 18 or over

make it voluntarily

be of sound mind

make it in writing

sign it in the presence of 2 witnesses who are both over 18

have it signed by your 2 witnesses, in your presence

Signing can be witnessed both in person and remotely (for example by video conferencing). In both cases:

you must have a clear view of the person and the act of signing

the will maker (or person authorised to sign on their behalf) and witnesses must sign the same document

You can only sign remotely in England or Wales.

If you make any changes to your will you must follow the same signing and witnessing process.

You cannot leave your witnesses (or their married partners) anything in your will.

Update your will

You should review your will every 5 years and after any major change in your life, for example:

getting separated or divorced

getting married (this cancels any will you made before)

having a child

moving house

if the executor named in the will dies

Making changes to your will

You cannot amend your will after it’s been signed and witnessed. The only way you can change a will is by making an official alteration called a codicil.

You must sign a codicil and get it witnessed in the same way as witnessing a will.

There’s no limit on how many codicils you can add to a will.

Making a new will

For major changes you should make a new will.

Your new will should explain that it revokes (officially cancels) all previous wills and codicils. You should destroy your old will by burning it or tearing it up.


Make a statutory will on behalf of someone else

Overview

Apply to the Court of Protection if you want to make (or change) a will on behalf of someone who cannot do it themselves.

This may be because, for example:

they’ve had a serious brain injury or illness

they have dementia

You can apply when the person is not able to understand:

what making or changing a will means

how much money they have or what property they own

how making or changing a will might affect the people they know (either those mentioned in the will or those left out)

Someone who has lost the mental capacity to manage their finances may still have the ability to make a will. A solicitor will usually be able to tell you if they are.

How to apply

Download, fill in and return the forms with details of the proposed will and supporting documents.

Tell other people that you’ve applied.

Attend a hearing if the Court of Protection decides to hold one.

Sign the will, have it witnessed and send it to the Court of Protection to have it ‘sealed’.

Emergency applications

You can apply to the Court of Protection for an emergency decision on a statutory will if the person you’re applying for only has a short time to live.

Get legal advice

You can get legal advice from:

a solicitor - you’ll have to pay for this

organisations which give advice for free, for example Citizens Advice Bureau

How to apply

Download and fill in the following forms to apply to make a will on behalf of someone, or to make changes to their existing will:

application form (COP1)

witness statement (COP24)

information form (COP1C)

You’ll also need to prove to the Court of Protection that the person is not able to make a will by themselves.

Download and fill in assessment of capacity form (COP3) - you’ll need to get the person’s doctor or other medical professional to fill in the relevant parts.

Send the completed forms, your supporting documents and payment to the Court of Protection.

Supporting documents

You’ll need to include the following information and documents:

a copy of the person’s current will and any amendments (‘codicils’)

a copy of the proposed new will or codicil

a copy of any deputyship order

details of the people who have agreed to deal with the will after the person’s death (‘executors’)

a copy of any registered lasting power of attorney or registered enduring power of attorney

the person’s family tree

reasons the person might be expected to provide for people named in the will (‘beneficiaries’)

the person’s address and details about where they’re living, for example care home, hospital

You must also provide:

details of the person’s estate and assets

accounts showing their estimated income and outgoings

details of any inheritance tax payable in the event of the person’s death

Acting in the other person’s best interest

Decisions taken on someone’s behalf must always be in their best interest. You must consider:

what they would do if they were able to make a will themselves

their beliefs and personal values

how they’ve acted and made decisions for themselves in the past

Read the Court of Protection practice direction (9E) for more information and an example of a statutory will.

Fees

An application for a statutory will costs £365.

You may also have to pay:

£485 if the court decides to hold a hearing (including telephone hearings)

solicitor’s fees if a solicitor is appointed by the Official Solicitor to act as the person’s litigation friend

Counsel’s fees (if there are any)

How to pay

Send a cheque for £365 made payable to ‘HM Courts and Tribunals Service’ with your completed forms and supporting documents.

You’ll be told when you need to pay any additional costs, for example for court hearings.

You may be able to claim back any fees you pay from the estate of the person you’re applying for.

Exemptions and refunds

You may not have to pay an application or hearing fee, depending on the circumstances of the person you’re applying for, for example they:

have low (or no) income

are on certain types of benefit

Download and fill in the application for a fee remission form and send it the Court of Protection with your application forms. The form contains guidance about exemptions.

The fee will be refunded if the person dies within 5 days of the Court of Protection receiving your application.

After you apply

The Court of Protection will send you a letter to confirm that your application has been received.

You’ll also get a stamped copy of your application form and a ‘directions order’ from the court telling you what to do next.

The Official Solicitor

The directions order might tell you to write to the Official Solicitor to tell them about your application. The Official Solicitor makes sure that people who cannot make decisions for themselves have someone to represent them in court cases.

Tell people named in your application

Your directions order will say who you must tell (‘serve’) about your application. This could include the person who the application is about and:

anyone named in an existing will who would be affected financially, for example they are not a beneficiary in the new will

anyone who would be expected to benefit if the person were to die without a will (‘intestate’), for example family members

any other people named on your application

the Official Solicitor

You must serve both of the following documents within 14 days of the application being issued:

notice that an application form has been issued (COP15)

acknowledgment of service form (COP5) so they can confirm they’ve been told about the application and register any objection

You can serve them:

by post to their home address

by fax or email

in person

You’ll be given time to reach a decision with the people you’ve served. The Court of Protection may hold a hearing if you cannot.

Getting a decision

The Court of Protection will tell you if:

your application’s been approved or rejected

you have to provide more information, for example further medical reports

there’ll be a hearing to get more information

Court hearings

The Court of Protection will hold a hearing, or hearings, if you have not been able to reach a decision with the people you’ve served.

You can also get a solicitor to represent you during the hearing.

Read the guidance on what to expect from a Court of Protection hearing.

You’ll have to pay a hearing fee after the court makes their final decision.

Appeal a decision

You can ask for a decision that was made without a hearing to be reconsidered any time within 21 days of the decision being made.

To appeal a decision made at a court hearing download and fill in the Appellants Notice Form COP 35.

You must pay £320. You can apply for help paying the fee if you’re getting certain benefits or on a low income.

Send the form to the Court of Protection with a cheque made payable to ‘HM Courts and Tribunals Service’ within 21 days of the date the decision was made.

Finalising the will

You’ll be sent a court order confirming that your application has been accepted with a letter telling you what to do next.

Sign the will

You must sign 2 copies of the will. Both copies should be signed in your name and in the name of the person the will has been made for. You must also get 2 witnesses (aged 18 or over) to sign them.

The witnesses must:

be with you when you sign the will

sign the will straight after you

Send the 2 signed copies of the statutory will to the Court of Protection.

The 2 copies will be given the court’s official seal and sent back to you.

When the person dies

The statutory will can be handled (‘executed’) in the normal way, as if the person had made the will themselves.


Inheritance Tax

Overview

Inheritance Tax is a tax on the estate (the property, money and possessions) of someone who’s died.

There’s normally no Inheritance Tax to pay if either:

the value of your estate is below the £325,000 threshold

you leave everything above the £325,000 threshold to your spouse, civil partner, a charity or a community amateur sports club

If the estate’s value is below the threshold you’ll still need to report it to HMRC.

If you give away your home to your children (including adopted, foster or stepchildren) or grandchildren your threshold can increase to £500,000.

If you’re married or in a civil partnership and your estate is worth less than your threshold, any unused threshold can be added to your partner’s threshold when you die. This means their threshold can be as much as £1 million.

Inheritance Tax rates

The standard Inheritance Tax rate is 40%. It’s only charged on the part of your estate that’s above the threshold.

The estate can pay Inheritance Tax at a reduced rate of 36% on some assets if you leave 10% or more of the ‘net value’ to charity in your will.

Reliefs and exemptions

Some gifts you give while you’re alive may be taxed after your death. Depending on when you gave the gift, ‘taper relief’ might mean the Inheritance Tax charged on the gift is less than 40%.

Other reliefs, such as Business Relief, allow some assets to be passed on free of Inheritance Tax or with a reduced bill.

Contact the Inheritance Tax and probate helpline about Agricultural Relief if your estate includes a farm or woodland.

Who pays the tax to HMRC

Funds from your estate are used to pay Inheritance Tax to HM Revenue and Customs (HMRC). This is done by the person dealing with the estate (called the ‘executor’, if there’s a will).

Your beneficiaries (the people who inherit your estate) do not normally pay tax on things they inherit. They may have related taxes to pay, for example if they get rental income from a house left to them in a will.

People you give gifts to might have to pay Inheritance Tax, but only if you give away more than £325,000 and die within 7 years.

Passing on a home

You can pass a home to your husband, wife or civil partner when you die. There’s no Inheritance Tax to pay if you do this.

If you leave the home to another person in your will, it counts towards the value of the estate.

If you own your home (or a share in it) your tax-free threshold can increase to £500,000 if:

you leave it to your children (including adopted, foster or stepchildren) or grandchildren

your estate is worth less than £2 million

Giving away a home before you die

There’s normally no Inheritance Tax to pay if you move out and live for another 7 years.

If you want to continue living in your property after giving it away, you’ll need to:

pay rent to the new owner at the going rate (for similar local rental properties)

pay your share of the bills

live there for at least 7 years

You do not have to pay rent to the new owners if both the following apply:

you only give away part of your property

the new owners also live at the property

If you die within 7 years

If you die within 7 years of giving away all or part of your property, your home will be treated as a gift and the 7 year rule applies.

Call the Inheritance Tax and probate helpline if you have questions about giving away a home. They cannot give you advice on how to pay less tax.

Gifts

There’s usually no Inheritance Tax to pay on small gifts you make out of your normal income, such as Christmas or birthday presents. These are known as ‘exempted gifts’.

There’s also no Inheritance Tax to pay on gifts between spouses or civil partners. You can give them as much as you like during your lifetime, as long as they live in the UK permanently.

Other gifts count towards the value of your estate.

People you give gifts to will be charged Inheritance Tax if you give away more than £325,000 in the 7 years before your death.

What counts as a gift

A gift can be:

anything that has a value, such as money, property, possessions

a loss in value when something’s transferred, for example if you sell your house to your child for less than it’s worth, the difference in value counts as a gift

Call the Inheritance Tax and probate helpline if you’re not sure.

Exempted gifts

You can give away £3,000 worth of gifts each tax year (6 April to 5 April) without them being added to the value of your estate. This is known as your ‘annual exemption’.

You can carry any unused annual exemption forward to the next year - but only for one year.

Each tax year, you can also give away:

wedding or civil ceremony gifts of up to £1,000 per person (£2,500 for a grandchild or great-grandchild, £5,000 for a child)

normal gifts out of your income, for example Christmas or birthday presents - you must be able to maintain your standard of living after making the gift

payments to help with another person’s living costs, such as an elderly relative or a child under 18

gifts to charities and political parties

You can use more than one of these exemptions on the same person - for example, you could give your grandchild gifts for her birthday and wedding in the same tax year.

Small gifts up to £250

You can give as many gifts of up to £250 per person as you want during the tax year as long as you have not used another exemption on the same person.

The 7 year rule

If there’s Inheritance Tax to pay, it’s charged at 40% on gifts given in the 3 years before you die.

Gifts made 3 to 7 years before your death are taxed on a sliding scale known as ‘taper relief’.

Years between gift and death | Tax paid

less than 3 | 40%

3 to 4 | 32%

4 to 5 | 24%

5 to 6 | 16%

6 to 7 | 8%

7 or more | 0%

Gifts are not counted towards the value of your estate after 7 years.

When someone living outside the UK dies

If your permanent home (‘domicile’) is abroad, Inheritance Tax is only paid on your UK assets, for example property or bank accounts you have in the UK.

It’s not paid on ‘excluded assets’ like:

foreign currency accounts with a bank or the Post Office

overseas pensions

holdings in authorised unit trusts and open-ended investment companies

There are different rules if you have assets in a trust or government gilts, or you’re a member of visiting armed forces.

Contact the Inheritance Tax and probate helpline if you’re not sure whether your assets are excluded.

When you will not count as living abroad

HMRC will treat you as being domiciled in the UK if you either:

lived in the UK for 15 of the last 20 years

had your permanent home in the UK at any time in the last 3 years of your life

Double-taxation treaties

Your executor might be able to reclaim tax through a double-taxation treaty if Inheritance Tax is charged on the same assets by the UK and the country where you lived.


Pay your Inheritance Tax bill

Overview

You must pay Inheritance Tax by the end of the sixth month after the person died.

There are different due dates if you’re making payments on a trust.

HM Revenue and Customs (HMRC) will charge you interest if you do not pay by the due date.

How to pay

You’ll need to get a payment reference number before you can pay your Inheritance Tax bill.

Pay from your own bank account

You can pay from your own bank account or a joint account with the deceased:

using online or telephone banking

using CHAPS or Bacs

at your bank or building society

You currently cannot pay Inheritance Tax by cheque because of coronavirus (COVID-19).

You can claim the money back from the deceased’s estate or the beneficiaries once you get a ‘grant of representation’ (also known as ‘probate’). This is called ‘confirmation’ in Scotland.

Pay from accounts owned by the deceased

You can pay using the deceased’s:

bank accounts - including National Savings and Investments (NS&I) accounts

government stock

If you do not know how much to pay

You can make payments before you know the exact amount of Inheritance Tax owed by the deceased person’s estate. These are known as ‘payments on account’.

Check your payment has been received

HMRC do not send receipts for each payment you make. They’ll write to tell you when you’ve paid all the Inheritance Tax and interest you owe.

If you’ve paid through your own bank or building society, check your statement to confirm the payment has left your account.

If you’ve paid by cheque since 6 April 2020

Ask your bank if your cheque to HMRC has been cashed. If it has not been cashed, you should cancel the cheque and pay HMRC a different way.

Get a payment reference number

You’ll need to get an Inheritance Tax reference number from HM Revenue and Customs (HMRC) at least 3 weeks before you make a payment.

You can apply for one:

online (unless you need it for a trust)

by post - using form IHT422, Application for an Inheritance Tax reference (the address you need is on the form)

Do not use the 15-digit number from the online Inheritance Tax service to report an estate’s value.

Bank details for online or telephone banking, CHAPS, Bacs

You can pay Inheritance Tax from your own bank account or a joint bank account if you held one in joint names with the deceased. You can claim it back from the deceased’s estate.

You can pay by Faster Payments (online or telephone banking), CHAPS or Bacs to HM Revenue and Customs’ (HMRC) account.

Sort code | Account number | Account name

08 32 10 | 12001136 | HMRC Inheritance Tax

You’ll need to use your Inheritance Tax payment reference number as the payment reference.

How long it takes

Payments made by Faster Payments will usually reach HMRC on the same or next day, including weekends and bank holidays.

CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

Use these details to pay from an overseas account.

Account number (IBAN) | Bank identifier code (BIC) | Account name

GB66BARC20114763495590 | BARCGB22 | HMRC Inheritance Tax

HMRC’s banking address is:

At your bank or building society

You can pay at a branch by cash or cheque.

Please complete one of your bank’s paying in slips with the following HMRC bank account details:

Sort code 25 61 21
Account number 63495590
Account name HM Revenue & Customs Inheritance Tax

Some branches might be closed at the moment because of coronavirus (COVID-19).

Make your cheque payable to ‘HM Revenue and Customs only’.

Write the name of the deceased and your Inheritance Tax payment reference number on the back of the cheque. You’ll find the reference number on the letter HMRC sent you.

HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, if you pay between Monday and Friday.

By cheque through the post

You currently cannot pay Inheritance Tax by post because of coronavirus (COVID-19). You can still pay:

using online or telephone banking

using CHAPS or Bacs

at your bank or building society

From the deceased's bank account

You can ask banks, building societies or National Savings & Investments (NS&I) to pay some or all of the Inheritance Tax due from the deceased person’s accounts to HM Revenue and Customs (HMRC). This is called the ‘Direct Payment Scheme’.

Ask the bank, building society or NS&I to make you a ‘personal representative’ - each one will do this in a different way. You can do this before you apply for a ‘grant of representation’ (known as ‘probate’). This is known as confirmation in Scotland.

Get your Inheritance Tax payment reference number.

Fill in form IHT423 and send it to the bank, building society or NS&I. Send a separate form for each account you want to pay HMRC from.

Send Inheritance Tax Account form IHT 400, Probate Summary form IHT421, (Confirmation form C1 in Scotland) and any supplementary pages or supporting documents to HMRC.

When the bank, building society or NS&I has made the payment, HMRC will stamp and return Probate Summary form IHT421 (Confirmation form C1 in Scotland) so you know the Inheritance Tax has been paid.

Using British government stock

Write to Computershare Investor Services, who run the British government stock scheme.

Tell them you want to pay Inheritance Tax and how much of the stock you want to use. Enclose a copy of the death certificate and the stock reference number (if you have it).

At the same time, send HMRC:

a letter saying how much tax you want to be paid out of the stock

Inheritance Tax Account form IHT400 - you’ll need to put your Inheritance Tax payment reference number on the form

Probate Summary form IHT421 (Confirmation form C1 in Scotland)

HMRC will contact Computershare and ask for the money to be transferred. This could take up to 4 weeks.

Do not pay this way if you need to get probate (known as ‘confirmation’ in Scotland) quickly. (Probate is the right to deal with the deceased person’s property, money and possessions.)

After the money has been transferred

In England, Wales or Northern Ireland

HMRC will send your IHT421 form to the Probate Registry so they can send a grant of representation to you (if you’re handling probate yourself) or to your solicitor.

In Scotland

HMRC will return your C1 Confirmation form to you so you can apply for confirmation.

If the amount transferred is not enough to cover the Inheritance Tax you owe, HMRC will write to tell you how much to pay and how to pay it.

By transferring national heritage property

In very exceptional cases you may be able to make Inheritance Tax payments by transferring national heritage property to the Crown.

National heritage property may include:

buildings or land of historic, architectural, scenic or scientific interest

artworks, books and manuscripts or scientific collections of historic, scenic or scientific interest

Offers to make Inheritance Tax payments by transferring national heritage property to the Crown are dealt with on an individual basis.

Contact the HMRC Heritage team for information on making an offer.

If your offer is accepted

Even if your offer’s accepted, you must first pay all of the Inheritance Tax you owe through other means and have a ‘grant of representation’ (also known as ‘probate’). This is called ‘confirmation’ in Scotland.

Once your property has been transferred HM Revenue and Customs (HMRC) will repay the Inheritance Tax you’ve paid.

In yearly instalments

You can pay your Inheritance Tax on things that may take time to sell in equal annual instalments over 10 years.

You must say on Inheritance Tax Account form IHT400 if you want to pay in instalments.

You’ll usually have to pay interest on your instalments. Use the calculator to work out the interest you’ll need to pay.

You must pay the tax in full when you’ve sold the deceased’s assets, such as their house or shares.

When you must pay

The first instalment is due at the end of the sixth month after the death (for example if they died on 12 January, you’d have to pay by 31 July). This is known as the ‘due date’. Payments are then due every year on that date.

Paying early

You can pay off the full tax and interest at any time. Write to HM Revenue and Customs (HMRC) Trusts and Estates asking for a final assessment (you do not have to include payment).

What you pay interest on

You will not pay any interest on the first instalment unless you pay late. On each later instalment you must pay interest on both of the following:

the full outstanding tax balance

the instalment itself, from the date it’s due to the date of payment (if it’s paid late)

What you can pay in instalments

Houses

You can pay 10% and the interest each year if you decide to keep the house to live in.

Shares and securities

You can pay in instalments if the shares or securities allowed the deceased to control more than 50% of a company.

Unlisted shares and securities

You can pay in instalments for ‘unlisted’ shares or securities (ones not traded on a recognised stock exchange) if they’re worth more than £20,000 and either of these apply:

they represent 10% of the total value of the shares in the company, at the price they were first sold at (known as the ‘nominal’ value or ‘face value’)

they represent 10% of the total value of ordinary shares held in the company, at the price they were first sold at

You can find the face value of a share and whether it’s an ordinary share on the share certificate.

You can also pay in instalments if either of these apply:

at least 20% of the total Inheritance Tax the estate owes is on assets that qualify for payment by instalments

paying Inheritance Tax on them in one lump sum will cause financial difficulties

Business run for profit

You can pay in instalments on the net value of a business, but not its assets.

Agricultural land and property

This is rare because most agricultural land and property is exempt from Inheritance Tax.

Gifts

You can pay in instalments if there is still Inheritance Tax to pay and you were given:

buildings

shares or securities

part or all of a business

If the gift was an unlisted share or security, it must still have been unlisted at the time of the death.

Trusts

Get your Inheritance Tax payment reference number at least 3 weeks before you want to make a payment by filling in Form IHT122.

Send Inheritance Tax Account form IHT100 to HM Revenue and Customs (HMRC).

Pay the Inheritance Tax, either through a bank or building society or by cheque through the post.

Payment deadlines

Transfers

You must pay Inheritance Tax on transfers into a trust or out of a trust (known as ‘exit charges’) no later than 6 months after the end of the month the transfer was made.

10-year anniversary charge

The 10-year anniversary charge can be paid up to 6 months after the 10th anniversary of the date the trust was set up.

Pay early to avoid paying interest

You can make early Inheritance Tax payments before you know the exact amount the estate owes (this is known as a ‘payment on account’).

HM Revenue and Customs (HMRC) will charge you interest if you do not pay all the tax the estate owes by the due date. If you will not know how much Inheritance Tax the estate owes by the time the payment is due, a payment on account can help you avoid some of the interest.

If you overpay

If you pay more money than the final bill says the estate owes, HMRC will refund the excess after you’ve been given probate (confirmation in Scotland). Probate is the right to deal with the deceased person’s property, money and possessions.

HMRC will also pay interest on the amount you’ve overpaid.

To receive the refund, you’ll need to write to HMRC.

Put ‘Repayment - further details’ at the top of the letter.

Include the name, number and sort code of the bank account you want the refund to go to.

The letter must be signed by the same people who signed forms IHT400 and IHT100 if:

you’re applying without the help of a solicitor or agent

the refund is being paid into a different bank account to the one nominated in IHT400 or IHT100

If you’re an agent acting on behalf of the estate and you’re not asking for the refund to be paid into a different bank account, only put your signature on the letter.


Business Relief for Inheritance Tax

Overview

Business Relief reduces the value of a business or its assets when working out how much Inheritance Tax has to be paid.

Any ownership of a business, or share of a business, is included in the estate for Inheritance Tax purposes.

You can get Business Relief of either 50% or 100% on some of an estate’s business assets, which can be passed on:

while the owner is still alive

as part of the will

How to claim relief

As the executor of the will or administrator of the estate, you can claim Business Relief when you’re valuing the estate.

You should fill in both:

form IHT400 (Inheritance Tax account)

schedule IHT413 (Business or partnership interests and assets)

You must use the market value of the business or asset when calculating relief at 50%.

You can claim relief on:

property and buildings

unlisted shares

machinery

What qualifies for Business Relief

You can get 100% Business Relief on:

a business or interest in a business

shares in an unlisted company

You can get 50% Business Relief on:

shares controlling more than 50% of the voting rights in a listed company

land, buildings or machinery owned by the deceased and used in a business they were a partner in or controlled

land, buildings or machinery used in the business and held in a trust that it has the right to benefit from

You can only get relief if the deceased owned the business or asset for at least 2 years before they died.

What doesn’t qualify for Business Relief

You can’t claim Business Relief if the company:

mainly deals with securities, stocks or shares, land or buildings, or in making or holding investments

is a not-for-profit organisation

is being sold, unless the sale is to a company that will carry on the business and the estate will be paid mainly in shares of that company

is being wound up, unless this is part of a process to allow the business of the company to carry on

You can’t claim Business Relief on an asset if it:

also qualifies for Agricultural Relief

wasn’t used mainly for business in the 2 years before it was either passed on as a gift or as part of the will

isn’t needed for future use in the business

If part of a non-qualifying asset is used in the business, that part might qualify for Business Relief.

Relief for agricultural property

You may be able to get Business Relief on a transfer of agricultural property (eg farmland, buildings or farm equipment) which isn’t eligible for agricultural relief.

Give away business property or assets

Someone can give away business property or assets while they’re still alive and the estate can still get Business Relief on Inheritance Tax, as long as the property or assets qualify.

How to get Business Relief on a gift

If someone gives away business property or assets, the recipient must keep them as a going concern until the death of the donor if they want to keep the relief.

They can:

replace the property or assets - like machinery - with something of equal value if it’s for use in the business

only get relief if the donor owned the business or asset for at least 2 years before the date it was given

When is a gift no longer liable for Inheritance Tax

Any gift made more than 7 years before the donor’s death doesn’t count towards their estate for Inheritance Tax purposes.

You may have to pay Capital Gains Tax or Income Tax if you sell, give away or exchange (‘dispose of’) an asset or property if it’s gone up in value during the time you owned it.


Tax on property, money and shares you inherit

Overview

You don’t usually pay tax on anything you inherit at the time you inherit it.

You may need to pay:

Income Tax on profit you later earn from your inheritance, eg dividends from shares or rental income from a property

Capital Gains Tax if you later sell shares or a property you inherited

Inheritance Tax

Inheritance Tax

The estate of the person who died usually pays Inheritance Tax. You may need to pay Inheritance Tax if the estate can’t or doesn’t pay it.

You may need to pay Inheritance Tax on a gift the person gave you in the 7 years before they died.

You may also need to pay it if your inheritance is put into a trust and the trust can’t or doesn’t pay.

If the will says the Inheritance Tax should be paid out of the assets you’ve inherited, the executor of the will or administrator of the estate will usually pay it.

HM Revenue and Customs (HMRC) will contact you if you need to pay.

Money and shares

In most cases you don’t pay any tax on money and shares when you inherit them.

Inheritance Tax

You may have to pay Inheritance Tax on money and shares you inherit if the deceased person’s estate can’t or doesn’t pay.

Any money or shares the person gave you before they died are known as gifts and have different rules.

Income Tax

You may have to pay Income Tax on:

interest you earn from money you inherit

dividends paid on shares you inherit

Capital Gains Tax

You’ll have to pay Capital Gains Tax if you sell (‘dispose of’) inherited shares that have gone up in value since the person died.

Property

You don’t pay Stamp Duty, Income Tax or Capital Gains Tax on a property you inherit when you inherit it.

You may have to pay Inheritance Tax if the deceased’s estate can’t or doesn’t pay it.

The rules are different in Scotland.

Selling the property

You don’t pay Capital Gains Tax when you sell your home. You do pay it if you make a profit when you sell a property that isn’t your main home.

If inheriting a property means you own 2 homes, you’ll have to nominate one of them as your main home. You must tell HMRC which property is your main home within 2 years of inheriting the property.

If you don’t tell HMRC and you sell one of the properties, they’ll decide which property was your main home.

Renting out the property

You may have to pay tax on the rental income.

Properties held in trust

Usually if you inherit property held in a trust, you are the ‘beneficiary’ and the trustees are the legal owners and responsible for paying tax on income the trust receives.

You may still have to pay tax on any income you receive from the trust.

Bare trusts

If the trust is a ‘bare trust’ you are both the beneficiary and the legal owner and are responsible for paying tax on income the trust receives.

Joint property, shares and bank accounts

In most cases, you don’t have to pay any Stamp Duty or tax when you inherit property, shares or the money in joint bank accounts you owned with the deceased.

Inheritance Tax

What you pay will depend on how you owned the shares or property or how your bank accounts were set up.

If you and the deceased jointly owned the assets, you’ll be known as ‘joint tenants’ (‘joint owners’ in Scotland).

If you each owned a part of the assets, you’ll be known as ‘tenants in common’ (‘common owners’ in Scotland and ‘coparceners’ in Northern Ireland). Each part could be half or an agreed percentage of the money, shares or property.

Check with your bank if you’re not sure how the money in your account(s) was divided up.

Joint tenants

You automatically inherit anything you owned as ‘joint tenants’.

You may have to pay Inheritance Tax if the whole of the deceased’s estate (all their money, property and possessions) is worth more than the Inheritance Tax threshold of £325,000 and the deceased’s estate can’t or doesn’t pay.

Tenants in common

You may have to pay Inheritance Tax on the deceased’s share of the money in bank accounts, shares or property if the whole of their estate (money, property and possessions) is worth more than the Inheritance Tax threshold of £325,000.

If the deceased left you their share of the money, shares or property in their will, the executor of the will or administrator of their estate should pay the Inheritance Tax out of the estate.

But if the estate doesn’t have enough money to pay the Inheritance Tax on the deceased’s share of the assets, or the executor doesn’t pay, you’ll have to pay it. You may have to sell the shares or property to pay the tax and any other debts.

You may have to tell the Land Registry about the death of one of the property’s owners.

Income Tax and Capital Gains Tax

You may have to pay other taxes on anything you earn or profits you make from:

bank interest

share dividends

property


Become a special guardian

What is a special guardian

You can apply to be a child’s special guardian when they cannot live with their birth parents and adoption is not right for them.

You’ll be responsible for looking after the child until they’re 18 (unless the court takes your responsibility away earlier).

You’ll make all day to day decisions about the child, for example schooling and medical treatment. You do not have to discuss these decisions with the birth parents.

You’ll need to get the consent of everyone who has parental responsibility for the child before you make some important decisions, for example:

changing the child’s surname

putting the child up for adoption

taking the child abroad for more than 3 months

the child having surgery for reasons other than improving health, such as circumcision, sterilisation or cosmetic surgery

If you cannot get consent, you can ask the court to decide. Use the form ‘Make an application in existing court proceedings related to children’ (form C2).

Who can apply

You can apply to be a child’s special guardian if you’re not their parent and you’re over 18.

You can make an application with someone else. This is known as a joint claim.

You and anyone you’re applying with can apply if:

you’re already the child’s legal guardian

the child lives with you because of a child arrangements order

the child has lived with you for 3 of the past 5 years

you’re the child’s relative or a foster parent, and the child has been living with you for at least 1 year

you have the agreement of anyone named in a child arrangements order as someone who the child will live with

you have the agreement of all the people with parental responsibility for the child

you have the agreement of the local council, if the child is in care

If you do not fit one of these descriptions, you’ll need to ask the court’s permission to apply. You’ll need to send the following forms to your local family court:

‘Make an application in existing court proceedings relating to children’ (form C2)

‘Family mediation and assessment meeting’ (form FM1)

Apply

You can use a family mediator to help make arrangements with the child’s family to avoid having to apply to the court.

It costs £215 to apply to the court. You may be able to get help with court fees if you’re on benefits or a low income.

Before you apply

Three months before you apply to become a special guardian you need to tell your local council in writing that you plan to make an application.

You also need to tell anyone named in existing court proceedings or orders about the child that you plan to make an application.

Applying to the court

Fill in these forms and send them to your local family court:

an ‘Application for an order’ (form C1)

a supporting statement (form C13A)

a ‘Family mediation information and assessment meeting’ form (FM1) to show you’ve been through mediation or why you could not go

Make copies of your completed forms before you send your application to the court. You’ll need to send these copies to each person affected by the application after you apply.

Find your local family court.

If you want to keep your details private

You can apply to keep your and the child’s contact details private throughout the court proceedings.

Fill in ‘Apply to keep your contact details confidential from other parties in family proceedings’ (form C8) and send it with your application.

After you apply

Within 10 days of receiving your application the court will send you a case number and a date for a meeting to set out:

a timetable for your case

how it will be dealt with

This meeting is called a ‘first directions hearing’.

You must go to all hearings you’re told to unless the court excuses you. If you’re not able to go, contact the court office.

Contact people in the child’s life

You must send the date and location of the hearing along with copies of your application to everyone with parental responsibility for the child.

If there is a current care order about the child, you should also send details of the hearing and copies of your application to:

everyone you believe had parental responsibility before the current court-made care order

the court-appointed Cafcass children’s guardian

You must also tell the following people and organisations that you’ve applied:

the children’s services department of your local council or the council local to where the child is staying, if that is different

everyone who cares for the child

the home where the child stays if it is a registered children’s home or a voluntary home and it is a refuge

everyone the child has lived with for at least 3 years before you made the application

anyone else named in a current court order

anyone involved in any other ongoing proceedings that might be affected by your application

The final hearing

The court will decide if a special guardianship order is in the best interests of the child after looking at all the evidence, and in some cases, hearing from witnesses.

If the court agrees, they will send the final order to you and the other people involved in the case, including the birth parents.

Financial help for special guardians

You might be able to get a special guardian allowance from the children’s services department of your local council.