My husband died at the hands of a sniper during a tour of Iraq. This was back in 2003 and I have never had any sort of compensation from the government. What sort of pension am I entitled to?

You may be entitled to War Widow’s or Widower’s Pension if your wife, husband or civil partner died as a result of their service in Her Majesty’s (HM) Armed Forces or during a time of war.

War Widow(er) Pension

Overview

They must have served before 6 April 2005, but you may be eligible if they died of an illness or injury later.

Eligibility

One of the following must apply. Your husband, wife or civil partner:

died as result of their service in HM Armed Forces before 6 April 2005

was a civil defence volunteer or a civilian and their death was a result of the 1939 to 1945 war

was a merchant seaman, a member of the naval auxiliary services, or a coastguard and their death was a result of an injury or disease they got during a war or because they were a prisoner of war

died as a result of their service as a member of the Polish Forces under British command during the 1939 to 1945 war, or in the Polish Resettlement Forces

was getting a War Pensions Constant Attendance Allowance at the time of their death, or would have been had they not been in hospital

was getting a War Disablement Pension at the 80% rate or higher and was getting Unemployability Supplement

You may be entitled to a pension if you lived with a partner as husband and wife or as civil partners.

Illness, injury and death on or after 6 April 2005

If your partner was injured, developed an illness or died as a result of service on or after 6 April 2005, you can claim through the Armed Forces Compensation Scheme.

What you'll get

War Widow’s or Widower’s Pension is paid at different rates depending on your age and circumstances.

You do not pay tax on it.

All benefits, pensions and allowances are paid into an account, for example your bank account.

How to claim

To claim War Widow’s or Widower’s Pension you can either:

download a claim form

phone the Veterans UK helpline and ask for a claim form

Send the completed form to:

How to appeal

If you disagree with a decision about your claim you can appeal to an independent Pensions Appeal Tribunal.

Before you appeal you should:

ask Veterans UK for more information about how the decision was reached

ask for the decision to be reconsidered if there are some facts Veterans UK may not have known when they made their decision

If you’re still unhappy with the outcome contact Veterans UK to let them know that you want to appeal.

Further information

Changes in your circumstances

You’ll continue to get your pension if you marry, form a civil partnership or start living with a partner on or after 1 April 2015.

If this happened before 1 April 2015, you’ll still get a pension if both:

your late spouse or civil partner left service before 31 March 1973

your new relationship started on or after 6 April 2005

Otherwise, your pension would have been stopped.

If your pension stopped

You can claim your pension again if:

you become widowed again

you divorce or separate

your civil partner dies

your civil partnership ends

you stop living with the person as their partner

Make sure you tell Veterans UK of any changes in your circumstances so you get the right amount of pension.

Funeral expenses

Veterans UK may be able to pay a grant of up to £2,200 towards a veteran’s funeral if any of the following apply:

death was due to service before 6 April 2005

War Pensions Constant Attendance Allowance was being paid or would have been paid if the war pensioner had not been in hospital when they died

Unemployability Supplement was being paid at the time of death and the War Disablement Pension was assessed at 80% or more

The payment can be made to the veteran’s widow or widower, next of kin or person paying for the funeral.

You must make a claim within 3 months of the funeral.

How to apply

Download the claim form. Send the completed form to:

War Widow(er) Pension

Overview

Eligibility

One of the following must apply. Your husband, wife or civil partner:

died as result of their service in HM Armed Forces before 6 April 2005

was a civil defence volunteer or a civilian and their death was a result of the 1939 to 1945 war

was getting a War Disablement Pension at the 80% rate or higher and was getting Unemployability Supplement

You may be entitled to a pension if you lived with a partner as husband and wife or as civil partners.

Illness, injury and death on or after 6 April 2005

What you'll get

War Widow’s or Widower’s Pension is paid at different rates depending on your age and circumstances.

You do not pay tax on it.

All benefits, pensions and allowances are paid into an account, for example your bank account.

How to claim

To claim War Widow’s or Widower’s Pension you can either:

download a claim form

phone the Veterans UK helpline and ask for a claim form

Send the completed form to:

How to appeal

If you disagree with a decision about your claim you can appeal to an independent Pensions Appeal Tribunal.

Before you appeal you should:

ask Veterans UK for more information about how the decision was reached

If you’re still unhappy with the outcome contact Veterans UK to let them know that you want to appeal.

Further information

Changes in your circumstances

If this happened before 1 April 2015, you’ll still get a pension if both:

your late spouse or civil partner left service before 31 March 1973

your new relationship started on or after 6 April 2005

Otherwise, your pension would have been stopped.

If your pension stopped

You can claim your pension again if:

you become widowed again

you divorce or separate

your civil partner dies

your civil partnership ends

you stop living with the person as their partner

Make sure you tell Veterans UK of any changes in your circumstances so you get the right amount of pension.

Funeral expenses

death was due to service before 6 April 2005

The payment can be made to the veteran’s widow or widower, next of kin or person paying for the funeral.

You must make a claim within 3 months of the funeral.

How to apply

Download the claim form. Send the completed form to:

One of the following must apply. Your husband, wife or civil partner:

War Widow(er) Pension

Overview

Eligibility

died as result of their service in HM Armed Forces before 6 April 2005

was a civil defence volunteer or a civilian and their death was a result of the 1939 to 1945 war

was getting a War Disablement Pension at the 80% rate or higher and was getting Unemployability Supplement

You may be entitled to a pension if you lived with a partner as husband and wife or as civil partners.

Illness, injury and death on or after 6 April 2005

What you'll get

War Widow’s or Widower’s Pension is paid at different rates depending on your age and circumstances.

You do not pay tax on it.

All benefits, pensions and allowances are paid into an account, for example your bank account.

How to claim

To claim War Widow’s or Widower’s Pension you can either:

download a claim form

phone the Veterans UK helpline and ask for a claim form

Send the completed form to:

How to appeal

If you disagree with a decision about your claim you can appeal to an independent Pensions Appeal Tribunal.

Before you appeal you should:

ask Veterans UK for more information about how the decision was reached

If you’re still unhappy with the outcome contact Veterans UK to let them know that you want to appeal.

Further information

Changes in your circumstances

If this happened before 1 April 2015, you’ll still get a pension if both:

your late spouse or civil partner left service before 31 March 1973

your new relationship started on or after 6 April 2005

Otherwise, your pension would have been stopped.

If your pension stopped

You can claim your pension again if:

you become widowed again

you divorce or separate

your civil partner dies

your civil partnership ends

you stop living with the person as their partner

Make sure you tell Veterans UK of any changes in your circumstances so you get the right amount of pension.

Funeral expenses

death was due to service before 6 April 2005

The payment can be made to the veteran’s widow or widower, next of kin or person paying for the funeral.

You must make a claim within 3 months of the funeral.

How to apply

Download the claim form. Send the completed form to:

died as result of their service in HM Armed Forces before 6 April 2005

War Widow(er) Pension

Overview

Eligibility

One of the following must apply. Your husband, wife or civil partner:

was a civil defence volunteer or a civilian and their death was a result of the 1939 to 1945 war

was getting a War Disablement Pension at the 80% rate or higher and was getting Unemployability Supplement

You may be entitled to a pension if you lived with a partner as husband and wife or as civil partners.

Illness, injury and death on or after 6 April 2005

What you'll get

War Widow’s or Widower’s Pension is paid at different rates depending on your age and circumstances.

You do not pay tax on it.

All benefits, pensions and allowances are paid into an account, for example your bank account.

How to claim

To claim War Widow’s or Widower’s Pension you can either:

download a claim form

phone the Veterans UK helpline and ask for a claim form

Send the completed form to:

How to appeal

If you disagree with a decision about your claim you can appeal to an independent Pensions Appeal Tribunal.

Before you appeal you should:

ask Veterans UK for more information about how the decision was reached

If you’re still unhappy with the outcome contact Veterans UK to let them know that you want to appeal.

Further information

Changes in your circumstances

If this happened before 1 April 2015, you’ll still get a pension if both:

your late spouse or civil partner left service before 31 March 1973

your new relationship started on or after 6 April 2005

Otherwise, your pension would have been stopped.

If your pension stopped

You can claim your pension again if:

you become widowed again

you divorce or separate

your civil partner dies

your civil partnership ends

you stop living with the person as their partner

Make sure you tell Veterans UK of any changes in your circumstances so you get the right amount of pension.

Funeral expenses

death was due to service before 6 April 2005

The payment can be made to the veteran’s widow or widower, next of kin or person paying for the funeral.

You must make a claim within 3 months of the funeral.

How to apply

Download the claim form. Send the completed form to:

You may be entitled to a pension if you lived with a partner as husband and wife or as civil partners.

War Widow(er) Pension

Overview

They must have served before 6 April 2005, but you may be eligible if they died of an illness or injury later.

Eligibility

One of the following must apply. Your husband, wife or civil partner:

died as result of their service in HM Armed Forces before 6 April 2005

was a civil defence volunteer or a civilian and their death was a result of the 1939 to 1945 war

was getting a War Disablement Pension at the 80% rate or higher and was getting Unemployability Supplement

Illness, injury and death on or after 6 April 2005

What you'll get

War Widow’s or Widower’s Pension is paid at different rates depending on your age and circumstances.

You do not pay tax on it.

All benefits, pensions and allowances are paid into an account, for example your bank account.

How to claim

To claim War Widow’s or Widower’s Pension you can either:

download a claim form

phone the Veterans UK helpline and ask for a claim form

Send the completed form to:

How to appeal

If you disagree with a decision about your claim you can appeal to an independent Pensions Appeal Tribunal.

Before you appeal you should:

ask Veterans UK for more information about how the decision was reached

If you’re still unhappy with the outcome contact Veterans UK to let them know that you want to appeal.

Further information

Changes in your circumstances

If this happened before 1 April 2015, you’ll still get a pension if both:

your late spouse or civil partner left service before 31 March 1973

your new relationship started on or after 6 April 2005

Otherwise, your pension would have been stopped.

If your pension stopped

You can claim your pension again if:

you become widowed again

you divorce or separate

your civil partner dies

your civil partnership ends

you stop living with the person as their partner

Make sure you tell Veterans UK of any changes in your circumstances so you get the right amount of pension.

Funeral expenses

death was due to service before 6 April 2005

The payment can be made to the veteran’s widow or widower, next of kin or person paying for the funeral.

You must make a claim within 3 months of the funeral.

How to apply

Download the claim form. Send the completed form to:

War Widow’s or Widower’s Pension is paid at different rates depending on your age and circumstances.

War Widow(er) Pension

Overview

They must have served before 6 April 2005, but you may be eligible if they died of an illness or injury later.

Eligibility

One of the following must apply. Your husband, wife or civil partner:

died as result of their service in HM Armed Forces before 6 April 2005

was a civil defence volunteer or a civilian and their death was a result of the 1939 to 1945 war

was getting a War Disablement Pension at the 80% rate or higher and was getting Unemployability Supplement

You may be entitled to a pension if you lived with a partner as husband and wife or as civil partners.

Illness, injury and death on or after 6 April 2005

What you'll get

You do not pay tax on it.

All benefits, pensions and allowances are paid into an account, for example your bank account.

How to claim

To claim War Widow’s or Widower’s Pension you can either:

download a claim form

phone the Veterans UK helpline and ask for a claim form

Send the completed form to:

How to appeal

If you disagree with a decision about your claim you can appeal to an independent Pensions Appeal Tribunal.

Before you appeal you should:

ask Veterans UK for more information about how the decision was reached

If you’re still unhappy with the outcome contact Veterans UK to let them know that you want to appeal.

Further information

Changes in your circumstances

If this happened before 1 April 2015, you’ll still get a pension if both:

your late spouse or civil partner left service before 31 March 1973

your new relationship started on or after 6 April 2005

Otherwise, your pension would have been stopped.

If your pension stopped

You can claim your pension again if:

you become widowed again

you divorce or separate

your civil partner dies

your civil partnership ends

you stop living with the person as their partner

Make sure you tell Veterans UK of any changes in your circumstances so you get the right amount of pension.

Funeral expenses

death was due to service before 6 April 2005

The payment can be made to the veteran’s widow or widower, next of kin or person paying for the funeral.

You must make a claim within 3 months of the funeral.

How to apply

Download the claim form. Send the completed form to:


I want to take my whole pension of £250,000 out in a lump sum. I am wondering what would the tax implications be for this. Will I have to pay tax on this lump sum?

You pay tax if your total annual income adds up to more than your Personal Allowance. Find out about your Personal Allowance and Income Tax rates.

Tax when you get a pension

What’s taxed

Your total income could include:

the State Pension you get (either the basic State Pension or the new State Pension)

Additional State Pension

a private pension (workplace or personal) - you can take some of this tax-free

earnings from employment or self-employment

any taxable benefits you get

any other income, such as money from investments, property or savings

You may have to pay Income Tax at a higher rate if you take a large amount from a private pension. You may also owe extra tax at the end of the tax year.

If your private pensions total more than £1,073,100

You usually pay a tax charge if the total value of your private pensions is more than £1,073,100. Your pension provider will take off the charge before you get your payment.

Tax if someone inherits your pension

Other rules apply if someone inherits your State pension or your private pension.

What's tax-free

You won’t usually pay any tax if your total annual income adds up to less than your Personal Allowance.

Lump sums from your pension

You can usually take up to 25% of the amount built up in any pension as a tax-free lump sum. The tax-free lump sum doesn’t affect your Personal Allowance.

Tax is taken off the remaining amount before you get it.

When you can take your pension depends on your pension’s rules. It’s usually 55 at the earliest.

You might have to pay Income Tax at a higher rate if you take a large amount from your pension. You could also owe extra tax at the end of the tax year.

How you can take your pension

A pension worth up to £10,000

You can usually take any pension worth up to £10,000 in one go. This is called a ‘small pot’ lump sum. If you take this option, 25% is tax-free.

You can usually get:

up to 3 small pot lump sums from different personal pensions

unlimited small pot lump sums from different workplace pensions

A pension worth up to £30,000 that includes a defined benefit pension

If you have £30,000 or less in all of your private pensions, you can usually take everything you have in your defined benefit pension or defined contribution pension as a ‘trivial commutation’ lump sum. If you take this option, 25% is tax-free.

If this lump sum is paid from more than one pension, you must:

have your savings in each scheme valued by the provider on the same day, no more than 3 months before you get the first payment

get all payments within 12 months of the first payment

If you take payments from a pension before taking the rest as a lump sum, you pay tax on the whole lump sum.

Cash from a defined contribution pension

Check with your provider about how you can take money from a defined contribution pension. You can take:

all the money built up in your pension as cash - up to 25% is tax-free

smaller cash sums from your pension - up to 25% of each sum is tax-free

You may have to pay a tax charge on money you put into your pension after you withdraw cash.

If your life expectancy is less than a year

You may be able to take all the money in your pension as a tax-free lump sum, if all of the following apply:

you’re expected to live less than a year because of serious illness

you’re under 75

you don’t have more than the lifetime allowance of £1,073,100 in pension savings

If you’re over 75 you’ll pay Income Tax on the lump sum.

Check with your pension provider. Some pension funds will keep at least 50% of your pension for your spouse or civil partner.

How your tax is paid

If you get the State Pension and a private pension

Your pension provider will take off any tax you owe before they pay you. They’ll also take off any tax you owe on your State Pension.

If you get payments from more than one provider (for example, from a workplace pension and a personal pension), HM Revenue and Customs (HMRC) will ask one of your providers to take the tax off your State Pension.

At the end of the tax year you’ll get a P60 from your pension provider showing how much tax you’ve paid.

If the State Pension is your only income

You’re responsible for paying any tax you owe. Fill in and send a Self Assessment tax return if you owe anything.

If you started getting your pension on or after 6 April 2016, don’t send a tax return. HMRC will write to tell you what you owe and how to pay.

If you continue to work

Your employer will take any tax due off your earnings and your State Pension. This is called Pay As You Earn (PAYE).

If you’re self-employed you must fill in a Self Assessment tax return at the end of the tax year. You must declare your overall income, including the State Pension and money from private pensions, for example your workplace pension.

If you have other income

You’re responsible for paying any tax you owe on income other than money from your pensions. You might have to fill in a Self Assessment tax return.

You can claim a tax refund if you’ve paid too much tax.

Tax codes

If your income only comes from one source you’ll usually have one tax code.

You can have several tax codes if you have income from more than one source.

You can get your tax code corrected if you think it’s wrong.

Tax when you live abroad

If you live abroad but are classed as a UK resident for tax purposes, you may have to pay UK tax on your pension. The amount you pay depends on your income.

If you’re not a UK resident, you don’t usually pay UK tax on your pension. But you might have to pay tax in the country you live in. There are a few exceptions - for example, UK civil service pensions will always be taxed in the UK.

Double tax

If you live in a country without a ‘double taxation agreement’ with the UK, you might have to pay tax in both countries.

Higher tax on unauthorised payments

You’ll pay up to 55% tax on payments from your pension provider if they make an ‘unauthorised payment’. This is a payment made outside of the government’s tax rules and usually includes:

any payments before you’re 55 (there are exceptions)

a ‘trivial commutation’ lump sum of over £30,000

regular payments into your account after you’ve died

Some companies advertise personal loans or cash advances if you take your pension early. These payments are unauthorised and you have to pay tax on them.

Tax when you get a pension

What’s taxed

Your total income could include:

the State Pension you get (either the basic State Pension or the new State Pension)

Additional State Pension

a private pension (workplace or personal) - you can take some of this tax-free

earnings from employment or self-employment

any taxable benefits you get

any other income, such as money from investments, property or savings

If your private pensions total more than £1,073,100

Tax if someone inherits your pension

Other rules apply if someone inherits your State pension or your private pension.

What's tax-free

You won’t usually pay any tax if your total annual income adds up to less than your Personal Allowance.

Lump sums from your pension

Tax is taken off the remaining amount before you get it.

When you can take your pension depends on your pension’s rules. It’s usually 55 at the earliest.

How you can take your pension

A pension worth up to £10,000

You can usually get:

up to 3 small pot lump sums from different personal pensions

unlimited small pot lump sums from different workplace pensions

A pension worth up to £30,000 that includes a defined benefit pension

If this lump sum is paid from more than one pension, you must:

have your savings in each scheme valued by the provider on the same day, no more than 3 months before you get the first payment

get all payments within 12 months of the first payment

If you take payments from a pension before taking the rest as a lump sum, you pay tax on the whole lump sum.

Cash from a defined contribution pension

Check with your provider about how you can take money from a defined contribution pension. You can take:

all the money built up in your pension as cash - up to 25% is tax-free

smaller cash sums from your pension - up to 25% of each sum is tax-free

You may have to pay a tax charge on money you put into your pension after you withdraw cash.

If your life expectancy is less than a year

You may be able to take all the money in your pension as a tax-free lump sum, if all of the following apply:

you’re expected to live less than a year because of serious illness

you’re under 75

you don’t have more than the lifetime allowance of £1,073,100 in pension savings

If you’re over 75 you’ll pay Income Tax on the lump sum.

Check with your pension provider. Some pension funds will keep at least 50% of your pension for your spouse or civil partner.

How your tax is paid

If you get the State Pension and a private pension

At the end of the tax year you’ll get a P60 from your pension provider showing how much tax you’ve paid.

If the State Pension is your only income

You’re responsible for paying any tax you owe. Fill in and send a Self Assessment tax return if you owe anything.

If you continue to work

Your employer will take any tax due off your earnings and your State Pension. This is called Pay As You Earn (PAYE).

If you have other income

You can claim a tax refund if you’ve paid too much tax.

Tax codes

If your income only comes from one source you’ll usually have one tax code.

You can have several tax codes if you have income from more than one source.

You can get your tax code corrected if you think it’s wrong.

Tax when you live abroad

Double tax

If you live in a country without a ‘double taxation agreement’ with the UK, you might have to pay tax in both countries.

Higher tax on unauthorised payments

any payments before you’re 55 (there are exceptions)

a ‘trivial commutation’ lump sum of over £30,000

regular payments into your account after you’ve died

Tax when you get a pension

What’s taxed

Your total income could include:

the State Pension you get (either the basic State Pension or the new State Pension)

Additional State Pension

a private pension (workplace or personal) - you can take some of this tax-free

earnings from employment or self-employment

any taxable benefits you get

any other income, such as money from investments, property or savings

If your private pensions total more than £1,073,100

Tax if someone inherits your pension

Other rules apply if someone inherits your State pension or your private pension.

What's tax-free

You won’t usually pay any tax if your total annual income adds up to less than your Personal Allowance.

Lump sums from your pension

Tax is taken off the remaining amount before you get it.

When you can take your pension depends on your pension’s rules. It’s usually 55 at the earliest.

How you can take your pension

A pension worth up to £10,000

You can usually get:

up to 3 small pot lump sums from different personal pensions

unlimited small pot lump sums from different workplace pensions

A pension worth up to £30,000 that includes a defined benefit pension

If this lump sum is paid from more than one pension, you must:

have your savings in each scheme valued by the provider on the same day, no more than 3 months before you get the first payment

get all payments within 12 months of the first payment

If you take payments from a pension before taking the rest as a lump sum, you pay tax on the whole lump sum.

Cash from a defined contribution pension

Check with your provider about how you can take money from a defined contribution pension. You can take:

all the money built up in your pension as cash - up to 25% is tax-free

smaller cash sums from your pension - up to 25% of each sum is tax-free

You may have to pay a tax charge on money you put into your pension after you withdraw cash.

If your life expectancy is less than a year

You may be able to take all the money in your pension as a tax-free lump sum, if all of the following apply:

you’re expected to live less than a year because of serious illness

you’re under 75

you don’t have more than the lifetime allowance of £1,073,100 in pension savings

If you’re over 75 you’ll pay Income Tax on the lump sum.

Check with your pension provider. Some pension funds will keep at least 50% of your pension for your spouse or civil partner.

How your tax is paid

If you get the State Pension and a private pension

At the end of the tax year you’ll get a P60 from your pension provider showing how much tax you’ve paid.

If the State Pension is your only income

You’re responsible for paying any tax you owe. Fill in and send a Self Assessment tax return if you owe anything.

If you continue to work

Your employer will take any tax due off your earnings and your State Pension. This is called Pay As You Earn (PAYE).

If you have other income

You can claim a tax refund if you’ve paid too much tax.

Tax codes

If your income only comes from one source you’ll usually have one tax code.

You can have several tax codes if you have income from more than one source.

You can get your tax code corrected if you think it’s wrong.

Tax when you live abroad

Double tax

If you live in a country without a ‘double taxation agreement’ with the UK, you might have to pay tax in both countries.

Higher tax on unauthorised payments

any payments before you’re 55 (there are exceptions)

a ‘trivial commutation’ lump sum of over £30,000

regular payments into your account after you’ve died

Tax when you get a pension

What’s taxed

Your total income could include:

the State Pension you get (either the basic State Pension or the new State Pension)

Additional State Pension

a private pension (workplace or personal) - you can take some of this tax-free

earnings from employment or self-employment

any taxable benefits you get

any other income, such as money from investments, property or savings

If your private pensions total more than £1,073,100

Tax if someone inherits your pension

Other rules apply if someone inherits your State pension or your private pension.

What's tax-free

You won’t usually pay any tax if your total annual income adds up to less than your Personal Allowance.

Lump sums from your pension

Tax is taken off the remaining amount before you get it.

When you can take your pension depends on your pension’s rules. It’s usually 55 at the earliest.

How you can take your pension

A pension worth up to £10,000

You can usually get:

up to 3 small pot lump sums from different personal pensions

unlimited small pot lump sums from different workplace pensions

A pension worth up to £30,000 that includes a defined benefit pension

If this lump sum is paid from more than one pension, you must:

have your savings in each scheme valued by the provider on the same day, no more than 3 months before you get the first payment

get all payments within 12 months of the first payment

If you take payments from a pension before taking the rest as a lump sum, you pay tax on the whole lump sum.

Cash from a defined contribution pension

Check with your provider about how you can take money from a defined contribution pension. You can take:

all the money built up in your pension as cash - up to 25% is tax-free

smaller cash sums from your pension - up to 25% of each sum is tax-free

You may have to pay a tax charge on money you put into your pension after you withdraw cash.

If your life expectancy is less than a year

You may be able to take all the money in your pension as a tax-free lump sum, if all of the following apply:

you’re expected to live less than a year because of serious illness

you’re under 75

you don’t have more than the lifetime allowance of £1,073,100 in pension savings

If you’re over 75 you’ll pay Income Tax on the lump sum.

Check with your pension provider. Some pension funds will keep at least 50% of your pension for your spouse or civil partner.

How your tax is paid

If you get the State Pension and a private pension

At the end of the tax year you’ll get a P60 from your pension provider showing how much tax you’ve paid.

If the State Pension is your only income

You’re responsible for paying any tax you owe. Fill in and send a Self Assessment tax return if you owe anything.

If you continue to work

Your employer will take any tax due off your earnings and your State Pension. This is called Pay As You Earn (PAYE).

If you have other income

You can claim a tax refund if you’ve paid too much tax.

Tax codes

If your income only comes from one source you’ll usually have one tax code.

You can have several tax codes if you have income from more than one source.

You can get your tax code corrected if you think it’s wrong.

Tax when you live abroad

Double tax

If you live in a country without a ‘double taxation agreement’ with the UK, you might have to pay tax in both countries.

Higher tax on unauthorised payments

any payments before you’re 55 (there are exceptions)

a ‘trivial commutation’ lump sum of over £30,000

regular payments into your account after you’ve died


My uncle died recently and I was his carer during his illness. He has left me everything in his will. How soon after can I start sending money from the will to the listed people.

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.

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.

Because of coronavirus (COVID-19), probate applications are taking up to 8 weeks to process.

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.

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 the original death certificate or an interim death certificate from the coroner

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.

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.

Because of coronavirus (COVID-19), probate applications are taking up to 8 weeks to process.

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

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.

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.

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.

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:

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.

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’)

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.

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.

If you need to pay Inheritance Tax

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.

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

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 the original death certificate or an interim death certificate from the coroner

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.

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.

After you've applied

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.

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.

Because of coronavirus (COVID-19), probate applications are taking up to 8 weeks to process.

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

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.

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.

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.

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:

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.

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’)

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.

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.

If you need to pay Inheritance Tax

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.

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

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 the original death certificate or an interim death certificate from the coroner

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.

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.

After you've applied

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.

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.

Because of coronavirus (COVID-19), probate applications are taking up to 8 weeks to process.

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

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.

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.

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.

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:

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.

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’)

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.

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.

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.

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

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 the original death certificate or an interim death certificate from the coroner

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.

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.

After you've applied

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.


We own a butchery shop and we use our house sometimes to clean the meat. While cleaning there are lot wastes that have to be disposed As the wastes are generated from home. Does these wastes considered as business waste ?

Any waste that comes from a commercial activity is business waste. If you use part of your home to run your business then any waste from that part is business waste.

Dispose of business or commercial waste

Your responsibilities

You must:

keep waste to a minimum by doing everything you reasonably can to prevent, reuse, recycle or recover waste (in that order) - get help to do this

sort and store waste safely and securely

complete a waste transfer note for each load of waste that leaves your premises

check if your waste carrier is registered to dispose of waste

not allow the waste carrier to dispose of your waste illegally (and report them to Crimestoppers if they do)

You have extra responsibilities if you’re dealing with hazardous waste.

What counts as business waste

Business waste also includes any waste that comes from:

construction

demolition

industry

agriculture

Check what you need to do in Northern Ireland, Scotland and Wales.

Disposing of your own waste

You must register as a waste carrier if you want to dispose of your own waste regularly. Apply to register in:

England

Wales

Scotland

Northern Ireland

Depending on what you’re doing, you may also need to apply for a waste permit.

Moving waste between countries

You cannot move waste between countries for disposal, for example to send it to landfill. You can usually only import or export waste to recover it, such as using waste to produce energy.

Read the guide on waste imports and exports.

Sorting and storing waste

You must store waste safely and securely. To do this:

store waste in a secure place

use suitable containers that will stop waste escaping

label containers clearly with the type of waste they contain

use covers to stop waste blowing away

use waterproof covers if rain could cause contaminated run-off or prevent the waste from being reused

You have extra responsibilities if you’re storing hazardous waste.

Store different types of waste separately, so that:

they do not contaminate each other

they can be reused more easily

you can complete the waste transfer note correctly

Waste transfer notes

For each load of non-hazardous waste you move off your premises, you need a waste transfer note or a document with the same information, such as an invoice.

Register online to:

fill in a waste transfer note for a single load of waste

create a season ticket for a series of loads

Or download a waste transfer note to fill in and sign on paper.

Your business and the business taking your waste both need to:

Fill in the sections of the waste transfer note that apply to you.

Sign it.

Keep a copy for 2 years.

Show it to an enforcement officer from your local council or the Environment Agency if asked.

You must include enough information to help the business taking your waste to handle and dispose of it safely.

Contacts

Contact the organisation in your region if you have any questions about business and commercial waste.

England

Scotland

Wales

Northern Ireland


I run a support group of volunteers providing therapy support for lonely older people. We have 20 people in the support group. What is the limit to the number of volunteers we can have in the group?

When you volunteer, you can meet in groups of any size from different households, both indoors or outdoors. However, meeting in smaller groups can reduce the risk of coronavirus (COVID-19) spreading.

Volunteering during coronavirus (COVID-19)

Overview

You can volunteer during coronavirus (COVID-19) with an organisation or group. You can also help people in your local area by doing things like picking up shopping or medicines.

You may be able to volunteer:

from home

from outside your home

in a workplace

A new COVID-19 variant is spreading in some parts of England. Check what you can and cannot do if you’re in an area where the new variant is spreading.

This guidance is for volunteers in England. There’s different guidance on:

volunteering in Scotland

volunteering in Wales

volunteering in Northern Ireland

If you run an organisation or group, or manage volunteers, find out how to involve volunteers safely.

Where you can volunteer

You should volunteer from home where possible.

Follow guidance on volunteering with other people if you have to volunteer outside your home. Do not leave home if:

you’ve been told to self-isolate by NHS Test and Trace

you’re self-isolating for any other reason

If you’re volunteering in a workplace, it should follow guidance on working safely during COVID-19.

If you’re at high risk from COVID-19

You can volunteer outside your home, if you’re at high risk from COVID-19 (clinically extremely vulnerable), but you should take extra steps to protect yourself. For example, reduce:

your social interactions

the time you spend in places where you cannot social distance

If you have COVID-19 symptoms

Do not volunteer outside your home if you have COVID-19 symptoms or if you’ve tested positive for COVID-19.

You must self-isolate from the date you started having symptoms or from the day you tested positive and for the next 10 full days - whichever is the latest.

If you’re self-isolating your volunteer organisation should not ask you to leave home.

If you need to travel as a volunteer

Find out how to travel safely if you’re volunteering in England.

Check COVID-19 guidance in Scotland, Wales or Northern Ireland before you travel, if you need to volunteer in one of these countries.

Before volunteering abroad:

check if the country you’re going to is accepting volunteers - read foreign travel advice to find out where you can go

read the guidance on travelling abroad during COVID-19

check if your volunteering role means you’re exempt from travel restrictions

check the rules you must follow when you return to England

Ways to volunteer

You can volunteer during coronavirus (COVID-19) with an organisation or group, for example a charity, the NHS or a local volunteer-run group.

Find out about volunteering with a charity or voluntary organisation.

Check if your local council has volunteering opportunities.

You should choose your volunteering activity based on your risk of getting seriously ill with COVID-19.

Volunteer with the NHS

If you want to help the NHS as a general volunteer, apply for the NHS volunteer responder scheme. You’ll need to check if the scheme is recruiting in your area.

To volunteer in a hospital, including if you’re a doctor or nurse, contact your local hospital trust.

If you want to give blood, read the guidance about donating blood during COVID-19.

You can also sign up to the NHS COVID-19 vaccine registry if you want to take part in a COVID-19 vaccine research study.

Help people in your local area

You can help others by doing activities like picking up shopping and offering support on the phone. This includes:

family, friends and neighbours who are at high risk from COVID-19 or who prefer not to go out

people who are feeling lonely or isolated

staff and volunteers in key worker roles

You can also join a mutual aid group. A mutual aid group is a local volunteer-run initiative where people come together to help each other.

Protect those you help

If you’re worried about someone’s health, contact the NHS or check NHS COVID-19 advice online.

If you’re helping someone who’s staying at home, you should follow social distancing guidelines if you do have to go indoors.

It may not always be possible to follow social distancing guidelines, for example if you’re providing personal care to someone. You should consider whether the activity is essential and follow working safely guidance.

If you’re helping someone who’s not a friend or family member

You should show identification when you call at their home.

You should not:

ask for their credit or debit card numbers, or other financial information

take their address and phone number, unless you need it to do a task

pressure them into giving you any unnecessary information

You can find out how to help others safely on the British Red Cross website.

Contact the police if you think someone you’re helping is being abused or neglected. Phone 999 in an emergency or 101 if the person is not in immediate danger.

Volunteering with other people

You can also meet in groups for activities like volunteer recruitment and training. This does not include meeting in groups for social activities.

The organisation or group of volunteers running the activities should follow guidance on working safely during COVID-19.

As a volunteer, you should:

follow social distancing guidelines

wash your hands regularly and for 20 seconds

wear a face covering indoors

make sure indoor spaces are well ventilated with fresh air

In some volunteering roles, it may not be possible for you to follow social distancing guidelines. For example, driving a vehicle with others in it. You should consider whether the activity is essential before doing it and follow the guidance on working safely during COVID-19.

Volunteering in a support group

You can volunteer in a support group. Support groups should provide mutual aid, therapy or another form of support.

There cannot be more than 30 people in the support group itself. Children under 5 are not included in this limit. There’s no limit to the number of volunteers.

For example, 5 volunteers could support up to 30 people in a group session, to make a group of 35 in total.

Formal support groups must not be run from private homes.

Testing and vaccination

Find out how to get tested for coronavirus (COVID-19).

If you volunteer in an essential role and have COVID-19 symptoms, you’ll be prioritised for a test.

Who can get a vaccine

You can get vaccinated if you’re a volunteer in an eligible group. This includes volunteers in frontline health and social care roles.

If you qualify for a vaccine because of your age or a clinical condition, you’ll be vaccinated at the same time as other people in your area.

The NHS will let you know when you can get a vaccine and how to get it.

Overview

You may be able to volunteer:

from home

from outside your home

in a workplace

This guidance is for volunteers in England. There’s different guidance on:

volunteering in Scotland

volunteering in Wales

volunteering in Northern Ireland

Where you can volunteer

You should volunteer from home where possible.

you’ve been told to self-isolate by NHS Test and Trace

you’re self-isolating for any other reason

If you’re at high risk from COVID-19

your social interactions

the time you spend in places where you cannot social distance

If you have COVID-19 symptoms

If you’re self-isolating your volunteer organisation should not ask you to leave home.

If you need to travel as a volunteer

Find out how to travel safely if you’re volunteering in England.

Before volunteering abroad:

read the guidance on travelling abroad during COVID-19

check if your volunteering role means you’re exempt from travel restrictions

check the rules you must follow when you return to England

Ways to volunteer

Find out about volunteering with a charity or voluntary organisation.

Check if your local council has volunteering opportunities.

Volunteer with the NHS

If you want to give blood, read the guidance about donating blood during COVID-19.

Help people in your local area

family, friends and neighbours who are at high risk from COVID-19 or who prefer not to go out

people who are feeling lonely or isolated

staff and volunteers in key worker roles

Protect those you help

If you’re helping someone who’s not a friend or family member

You should show identification when you call at their home.

You should not:

ask for their credit or debit card numbers, or other financial information

take their address and phone number, unless you need it to do a task

pressure them into giving you any unnecessary information

You can find out how to help others safely on the British Red Cross website.

Volunteering with other people

As a volunteer, you should:

follow social distancing guidelines

wash your hands regularly and for 20 seconds

wear a face covering indoors

make sure indoor spaces are well ventilated with fresh air

Volunteering in a support group

Formal support groups must not be run from private homes.

Testing and vaccination

Find out how to get tested for coronavirus (COVID-19).

Who can get a vaccine

The NHS will let you know when you can get a vaccine and how to get it.