At present, where an estate is valued at more than £5,000, HM Courts and Tribunals Service (HMCTS) charges £155 for an application for a grant of probate made by a probate practitioner, and £215 for a personal application. From 26 January 2022, the fee for both types of application will increase to £273.
The differential between the fee for professional and personal applications is being removed as there is no significant difference in cost to HMCTS. The HMCTS estimate of the processing costs of administering these applications, using 2018/19 data, is £260 and £265 respectively. The £273 was reached by uprating for CPI to 2021/22.
ICAEW welcomes the fact that the fees continue to reflect actual court costs and that the plans for a banded fee structure based on the size of estate which were proposed in 2018 and abandoned in 2019 are not being proceeded with.
ICAEW resources and help sheets for firms accredited for probate can be found on our dedicated hub.
ICAEW Know-How from the Tax Faculty
This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.
More from the Tax Faculty
Stay up to date with the latest developments in tax by signing up to the Tax Faculty's weekly enewsletter
Comprehensive support for Tax practitioners each month from the Tax Faculty and expert contributors.
Expert advice from the Tax Faculty's technical managers on all the developments in tax policy and practice.