How to Transfer Property After Death

When someone dies, their property cannot simply be handed over to the next person. Executors and administrators (known together as Personal Representatives) must follow a defined legal process before ownership can change hands. This guide explains how to transfer property after death in England and Wales, covering both situations: where the deceased left a will and where they did not.

Who owns property during probate?

During the probate process, the Personal Representative manages the estate on behalf of the beneficiaries. They act as a fiduciary, meaning they must act in the best interests of the estate at all times.

That responsibility includes keeping mortgage payments up to date, collecting any rental income, and dealing with maintenance issues. It also means keeping the property insured, and this is where estates are most often caught out. Most standard buildings policies restrict or withdraw cover once a property has been unoccupied beyond a set period, and that period is set by the individual insurer rather than by any general rule, so the policy needs checking rather than assuming. Notify the insurer of the death promptly, and consider cover designed for unoccupied or probate properties if the house will be standing empty. Our guide to probate house insurance covers this in more detail. These duties continue until the property is either transferred or sold.

Transferring property when there is a will

A valid will simplifies the process considerably. Here are the steps involved.

Step 1: Value the property

Valuing the property is the first practical step. The valuation must reflect the open market value at the date of death, because this figure feeds directly into the Inheritance Tax (IHT) calculation.

An estate agent’s written opinion is a reasonable starting point. For greater accuracy, and to satisfy HMRC if they query the figure, you can commission a formal RICS Red Book valuation from a RICS chartered surveyor. Getting the valuation right from the start avoids disputes with HMRC and helps ensure fair distribution between beneficiaries.

Step 2: Pay Inheritance Tax if applicable

IHT is charged at 40% on the portion of the estate above the nil rate band. The nil rate band is currently £325,000 per person and is frozen at that level until 5 April 2031. In addition, a residence nil rate band of up to £175,000 applies where a main home passes to direct descendants.

Spouses and civil partners can transfer any unused allowances to each other, and the figure usually quoted is that a married couple may pass on up to £1 million free of IHT. That figure is the ceiling, not the norm. It requires two full nil rate bands, two full residence nil rate bands, a qualifying home, and direct descendants inheriting it. The condition most often missed is the taper: the residence nil rate band reduces by £1 for every £2 by which the estate exceeds £2 million, so it is gone entirely by about £2.35 million and the couple’s combined allowance falls back towards £650,000.

Note also that the two freezes do not run to the same date. The nil rate band is held at £325,000 until 5 April 2031; the residence nil rate band is currently set out to 5 April 2030, so check the position for the year you are dealing with.

When inheritance tax has to be paid, and how to fund it

The deadline is not six months from the death, which is where people go wrong. Inheritance tax is due by the end of the sixth month after the month in which the person died. Someone who died on 10 January therefore has a payment date of 31 July. Interest runs from that date. Penalties are a separate matter: they attach to late delivery of the IHT400 account, which is due within twelve months, not to late payment.

Personal Representatives often face the difficulty that the money is tied up in the very property they are trying to deal with. Two HMRC routes are worth knowing about before you look at anything else: the Direct Payment Scheme, under which participating banks and building societies pay the tax straight to HMRC from the deceased’s own accounts using form IHT423, and the option to pay inheritance tax on land and buildings in ten annual instalments rather than as a lump sum.

Beyond those, the remaining options are to sell other estate assets, for the Personal Representative to fund the tax personally and recover it from the estate, or to arrange a probate loan. Our guide to probate loans explains how they work and sets out the alternatives in more detail.

Step 3: Apply for a Grant of Probate

The Personal Representative must apply to the Probate Registry for a Grant of Probate. It is worth being precise about what the grant does, because it is widely misunderstood. An executor’s authority comes from the will and takes effect from the date of death; the grant confirms that authority and proves it to third parties. An administrator is in a different position: where there is no will there is no one appointed in advance, so an administrator’s authority begins only when the grant is issued.

In practice the distinction rarely helps you move faster. HM Land Registry will not register a transfer without the grant, and no buyer’s conveyancer will complete without sight of it, so the property cannot change hands until it arrives either way.

To apply, you will need:

• The original will and any codicils (formal written amendments to the will).
• The death certificate.
• A completed probate application form (PA1P).
• An IHT form, if required. For deaths on or after 1 January 2022, the IHT205 no longer applies. Excepted estates instead include the relevant information within the PA1P itself. Non-excepted or taxable estates must submit form IHT400 to HMRC separately.

Most applications are now made through the online probate service; PA1P and PA1A are the paper alternatives.

Two points on sequencing that catch people out. First, “excepted estate” does not simply mean “below £325,000”. An exempt excepted estate can have a gross value of up to £3 million where the excess passes to a spouse, civil partner or charity, so a £1.5 million estate left entirely to a widow can still avoid the IHT400 altogether. Second, where an IHT400 is required, you cannot apply for probate until HMRC has issued a unique code confirming the account has been processed. HMRC normally issues it within 20 working days of receiving the IHT400 or the payment, whichever is later, so build that wait into your timetable.

From 13 July 2026, the probate application fee is £526. There is no fee where the estate is £5,000 or less, and that threshold is tested against the net value of the estate, after debts, rather than the gross. Copies of the grant cost £2 each when ordered with the application and £16 each afterwards, so decide how many you need before you submit. A solicitor can help ensure the application is completed accurately and without unnecessary delay.

Step 4: Transfer the property

Once the Grant of Probate is in hand and the tax position is settled, the Personal Representative can transfer the property to the beneficiaries named in the will. This requires:

• Completing the Land Registry forms AP1 (to change the register) and AS1 (to assent the whole of a registered title to the beneficiary; AS3 is used where only part of a title is being assented).
• Submitting those forms to HM Land Registry along with the Grant of Probate.

The assent must be in writing and signed by the Personal Representative. Land Registry fees apply to this route. Ensure that any restrictions or charges registered against the property are resolved before or as part of the transfer. Once the process is complete, the beneficiary becomes the legal owner.

Capital gains tax: why it matters who sells

This is the point at which a decision worth real money gets made, and it is routinely missed. Inheritance tax and capital gains tax are separate. There is no capital gains tax on inheriting. It arises only if the property is later sold for more than its value at the date of death.

What changes the bill is who makes the sale:

• If the Personal Representatives sell during the administration, the estate has a single annual exempt amount of £3,000, available only for the tax year of death and the two tax years that follow, and pays a flat 24%.
• If the property is first assented to the beneficiaries and they sell as owners, each of them has their own £3,000 exemption and their own rate band, paying 18% on gains within the basic rate band and 24% above it.

For three beneficiaries that is three exemptions rather than one, and potentially a lower rate on part of the gain. Assenting first is not always right, because it also hands them the conveyancing, but it should be a deliberate decision rather than an accident of sequence.

One caveat on the base cost. The probate value binds HMRC only where it was actually ascertained for inheritance tax purposes. In an excepted estate where no inheritance tax was payable, it was not, so HMRC can challenge a figure that looks low, and a deliberately modest probate valuation simply moves the tax from inheritance tax to capital gains tax.

Where capital gains tax is due on a UK residential property, it must be reported and paid within 60 days of completion.

Transferring property without a will

Where the deceased left no will, the rules of intestacy determine who inherits. The process is similar to the steps above, but with some important differences.

Step 1: Obtain a Grant of Letters of Administration

Instead of a Grant of Probate, the Personal Representative applies for a Grant of Letters of Administration. The application follows a similar process, using the online service or paper form PA1A, together with the death certificate and the relevant IHT information. The same probate application fee of £526 applies from 13 July 2026, with no fee where the net estate is £5,000 or less.

Expect this route to take longer. In the January to March 2026 quarter, letters of administration took an average of 11 weeks from application to grant where there was no will, against an overall probate average of 5 weeks.

The Grant of Letters of Administration gives the administrator the same legal authority to manage the estate as a Grant of Probate gives an executor.

Step 2: Value the property

The property must be valued at the date of death for IHT purposes, using the same approach as for an estate with a will. A RICS Red Book valuation provides a defensible market value and helps avoid disagreements between beneficiaries later. Keep records of all appraisals.

Step 3: Pay Inheritance Tax

The same IHT rules apply regardless of whether there is a will, including the same deadline: the end of the sixth month after the month of death, with the instalment option available for land and buildings. Clear records of all payments and HMRC correspondence are essential throughout.

Step 4: Distribute the estate

The estate passes according to the rules of intestacy, which prioritise the deceased’s spouse or civil partner, then children, then other close relatives in a set order. The Personal Representative completes the necessary Land Registry forms to transfer the property to the correct heirs.

Intestacy can produce unexpected outcomes, particularly for unmarried partners or complex family arrangements. Legal advice is especially valuable in these cases.

Special considerations when transferring property

Surviving spouse: joint tenants

Where a property was owned jointly as beneficial joint tenants, the right of survivorship means the property passes automatically to the surviving owner on death. It does not form part of the probate estate and does not pass under the grant.

It does, however, still count in the estate for inheritance tax. The deceased’s share of a jointly owned home is part of the death estate for IHT even though it never reaches the grant, which is why the probate figures and the inheritance tax figures for the same estate can differ considerably.

The legal register must still be updated. The surviving owner submits form DJP to HM Land Registry, together with a copy of the death certificate. There is no HM Land Registry fee for a DJP application, and no probate is required for this step, though a grant may still be needed for other parts of the estate.

Tenants in common

Where a property was owned as tenants in common, the deceased’s share does not pass automatically to the surviving co-owner. Instead, it forms part of the estate and passes under the will or, if there is none, the intestacy rules.

The Personal Representative must obtain a Grant of Probate or Letters of Administration and follow the transfer process described above. This arrangement can lead to complex legal and financial situations, so professional advice is advisable.

Selling probate property

Sometimes the estate is better served by selling the property rather than transferring it to a beneficiary. In that case, the Personal Representative must obtain the best available price, which means commissioning a professional valuation, marketing the property properly, and negotiating with buyers.

Sale proceeds are used first to settle any outstanding debts, then distributed to beneficiaries under the will or intestacy rules. All transactions must be properly documented.

Properties with a mortgage

If the property carries a mortgage, payments must continue during probate. Notify the lender of the death as early as possible. The lender will outline the options available, which may include continuing payments from estate funds, selling the property, or refinancing.

Stopping payments risks additional financial penalties and, in extreme cases, enforcement action. Addressing this promptly protects the estate’s value.

How long does it take to transfer property after death?

The grant itself is usually the quickest part. HMCTS figures for January to March 2026 show probate grants issued in an average of 5 weeks from application, with a median of 1 week; digital applications that are not stopped for queries come through in around 2 weeks. Applications that are stopped, most often because information is missing or inconsistent, averaged 14 weeks. Letters of administration are slower: 20 weeks where there was a will but no proving executor, and 11 weeks on an intestacy.

The transfer itself is what takes the time. Valuing the property, settling the inheritance tax position, waiting for HMRC’s unique code where an IHT400 is needed, and then registering the assent with HM Land Registry all sit either side of the grant. Disputes between beneficiaries, outstanding debts and HMRC queries are the most common causes of delay, and an estate that hits any of them should be measured in many months rather than weeks.

Clear communication with all parties, accurate paperwork, and early professional advice all help to keep the process on track.

Get advice on transferring property after death

Transferring property after death in England and Wales involves several legal steps and careful attention to detail. Whether you are dealing with a will or intestacy, a Personal Representative who takes the right steps in the right order will protect both the estate and the beneficiaries.

Throughout the process, insuring the property in probate protects against loss or damage before ownership formally transfers. If a dispute arises between beneficiaries at any point, a contentious probate solicitor can help resolve it efficiently.

If you are weighing up a transfer against a sale, our guide to selling a house before or during probate covers the practical side, and how much solicitors charge for probate will help you budget for professional help.

Frequently asked questions

Do I need probate to transfer property after death?

In most cases, yes. Where the deceased was the sole owner or owned the property as a tenant in common, you will need a Grant of Probate or Letters of Administration before HM Land Registry will register the transfer. The main exception is jointly owned property held as joint tenants, where the right of survivorship operates automatically and only a form DJP is needed to update the register.

What is the current Inheritance Tax threshold?

The nil rate band is £325,000 per person, frozen until 5 April 2031. An additional residence nil rate band of up to £175,000 applies where a main home passes to direct descendants, and it reduces by £1 for every £2 by which the estate exceeds £2 million, so it disappears entirely on larger estates. Spouses and civil partners can combine their allowances. IHT is charged at 40% on any value above the available threshold. Speak to a qualified solicitor or tax adviser about how these figures apply to the specific estate.

When is inheritance tax actually due?

By the end of the sixth month after the month in which the person died, not six months from the date of death. A death in January means a payment date of 31 July. Interest runs from that date. Tax on land and buildings can instead be paid in ten annual instalments, with the first due on that same date. The separate twelve-month deadline for delivering the IHT400 account is what late-filing penalties attach to.

Will I have to pay capital gains tax on a property I inherit?

Not on inheriting it. Capital gains tax arises only if the property is later sold for more than its value at the date of death, and who sells changes the bill. Personal Representatives selling during the administration have one £3,000 annual exempt amount, available only for the tax year of death and the two that follow, and pay a flat 24%. Beneficiaries who have had the property assented to them each have their own £3,000 exemption and pay 18% or 24% depending on their own income. Any tax due on a UK residential property must be reported and paid within 60 days of completion.

What has replaced the IHT205 form?

The IHT205 form was abolished for deaths on or after 1 January 2022. For excepted estates the relevant information is now provided as part of the probate application itself, with no separate HMRC form required. Estates that do not qualify as excepted must instead submit form IHT400 to HMRC. Do not read “excepted” as simply meaning “below £325,000”: an exempt excepted estate can have a gross value of up to £3 million where the excess passes to a spouse, civil partner or charity. If the death occurred before 1 January 2022, the IHT205 may still apply.

How much does it cost to apply for probate in 2026?

From 13 July 2026, the probate application fee in England and Wales is a flat £526, whatever the estate is worth. There is no fee where the net value of the estate, after debts, is £5,000 or less. The same fee covers both Grant of Probate and Letters of Administration applications. Copies of the grant cost £2 each ordered with the application and £16 each afterwards. Additional costs may include professional solicitor fees, Land Registry fees on an assent, and any valuation costs. There is no Land Registry fee for a form DJP to remove a deceased joint proprietor.

This article is for general guidance only and does not constitute legal, tax or financial advice. Rules and thresholds can change and every estate is different. For advice on your own circumstances, speak to a qualified professional. You can book a free legal consultation through The Probate Network.