PA1P Worked Example: Applying for Probate by Post When There's a Will
To fill in the PA1P you work through five things in order: the deceased's details, the will and any codicils, the executors (who is applying and who is stepping aside), the Inheritance Tax figures (either the unique code HMRC sends after an IHT400, or the gross/net values for an excepted estate), and the statement of truth. You then post the form with the original will, the official death certificate, and the fee — £300 if the estate is over £5,000. This guide walks each section with a named worked example so you can copy the logic onto your own form.
When to use the paper PA1P (and when online is fine)
If the person who died left a will, the postal form is PA1P ("apply for probate by post if there is a will"). If there's no will, it's PA1A and you'd be applying for letters of administration instead. Most non-professional executors can now apply online through the GOV.UK probate service, which is usually quicker — paper applications take longer to process.
Use the paper PA1P when:
- More than four executors are named and applying (only four can go on the grant — see below).
- One or more executors are renouncing (giving up the right to act) or having "power reserved".
- The will is unusual — handwritten amendments, a stapled codicil, or anything that may need explaining.
- You'd simply rather work on paper. The form is entirely valid; it just sits in a slightly slower queue.
Who counts as an executor named in the will?
An executor is a person the will specifically appoints to deal with the estate. Only people named in the will (or in a valid codicil) can apply for a grant of probate. GOV.UK confirms you can apply if you are "an executor — a person named in a will of the person who's died." A maximum of four executors can be named on a single grant. If five are appointed, four apply and the fifth has "power reserved" to step in later if needed.
Walking the PA1P, section by section
1. The deceased's details
The opening section asks for the person's full name (exactly as it appears on the will and the death certificate), their last permanent address, date of birth, date of death, and marital status at death. Two things trip people up here:
- Name mismatch. If the will says "Margaret Anne Whitfield" but the death certificate says "Peggy Whitfield," you must flag the discrepancy and explain it — don't quietly pick one.
- Domicile. The form asks you to confirm the person was domiciled in the UK. If they weren't, the process is more complex and you should take advice.
2. The will and any codicils
You confirm the date of the will and the date of each codicil (a later document that amends the will). This is where applications most often stall: a codicil mentioned in the will but not enclosed will stop the application. List every codicil and send them all. The form also asks about the condition of the will — any staple holes, pin marks, tears or impressions matter (more on that under rejections).
3. Executors applying and those giving up their right
Here you list each executor named in the will and say what each is doing:
| Status on PA1P | What it means |
|---|---|
| Applying | This executor is taking out the grant and will sign the statement of truth. |
| Power reserved | A named executor who is not applying now but keeps the right to apply later. They are given formal notice. |
| Renouncing | An executor who gives up the right to act entirely. They sign a separate form of renunciation (PA15), which you enclose. Renunciation is generally final once they've not "intermeddled" in the estate. |
4. The Inheritance Tax figures
This is the section people fear most, but it's just two routes. Which one you use depends on whether the estate is an excepted estate.
| Route | When it applies | What you enter on PA1P |
|---|---|---|
| Full account (IHT400) | Tax is due, or full details are needed. You send form IHT400 to HMRC before applying for probate. | The unique probate code HMRC sends you (the IHT421 / probate-summary code), plus the gross and net values from the IHT400. |
| Excepted estate | No IHT400 needed — typically smaller estates, or estates where everything passes to a spouse/civil partner or charity within the limits. | You answer "No" to sending IHT400 and enter the gross value and net value of the estate directly. |
On the unique code: GOV.UK confirms HMRC sends a code "confirming you've paid enough tax," usually within 20 working days of receiving your IHT400 or payment, whichever is later. You cannot apply for probate until you have it — if it hasn't arrived, you must wait the full 20 working days before submitting the PA1P.
On the values: the gross value is everything the deceased owned at death before deducting anything; the net value is the gross figure minus liabilities (mortgage, funeral, outstanding bills). For context, the standard Inheritance Tax nil-rate band is £325,000 per person, below which there is normally no IHT — but the excepted-estate rules have their own tests, so check the official valuing-the-estate guidance before deciding which route you're on.
5. The statement of truth
The end of the form is a statement of truth — a declaration that the information is correct and that you'll administer the estate properly. Every applying executor signs and dates it. An unsigned statement of truth is an instant bounce-back.
Worked Example — The Whitfield Estate
Persona. Margaret Whitfield died on 14 March 2026, leaving a will dated 2 June 2019 and one codicil dated 11 January 2022. Her will names three executors: her son David, her daughter Susan, and her late husband's brother Roger. Roger, now 81 and unwell, does not want to act. The estate is straightforward: house £410,000, savings £58,000, a £62,000 mortgage and £4,000 of funeral and final bills. Everything passes to David and Susan. Because the estate exceeds the £325,000 nil-rate band and isn't covered by a spouse exemption, it is not an excepted estate — so an IHT400 is required.
Step 1 — Deceased's details. Name entered as "Margaret Anne Whitfield" to match both the will and death certificate; last address, DOB, date of death 14/03/2026, widow, UK-domiciled.
Step 2 — Will and codicil. Will dated 02/06/2019; codicil dated 11/01/2022. Both originals enclosed (the codicil is the one most people forget).
Step 3 — Executors. David and Susan marked Applying. Roger marked Renouncing; his signed PA15 renunciation is enclosed because he has not intermeddled in the estate.
Step 4 — IHT figures. They sent the IHT400 first. Gross estate = £410,000 + £58,000 = £468,000. Net estate = £468,000 − £62,000 − £4,000 = £402,000. HMRC posted the unique probate code 18 working days later; David copies that code onto the PA1P exactly, and enters £468,000 gross / £402,000 net — figures that match the IHT400 to the pound.
Step 5 — Statement of truth. David and Susan both sign and date it.
What goes in the envelope. Original will + original codicil, the official death certificate, the signed PA1P, and a cheque for £300 (estate over £5,000) to "HM Courts and Tribunals Service" — plus £16 each for the two extra grant copies the executors need for the bank and Land Registry, so a total of £332.
The documents and fee to send
Posting the right pack first time is the single biggest time-saver. Per GOV.UK, you must include:
- The original will and any codicils — "photocopies of these documents will not be accepted." The original will becomes a public document once the grant is issued.
- The official death certificate (or interim certificate).
- The completed, signed PA1P including the statement of truth.
- The fee.
| Item | Cost (England & Wales) |
|---|---|
| Estate worth £5,000 or less | No fee |
| Estate worth more than £5,000 | £300 |
| Extra copies of the grant | £16 each |
| Second/subsequent application (grant already issued) | £21 |
Figures confirmed against the GOV.UK probate fees page for England & Wales (current as of June 2026). Help with fees may be available on a low income or certain benefits.
Common rejection causes — and how to avoid each
| Why it's stopped | The fix |
|---|---|
| Missing codicil referred to in the will | List every codicil on the form and enclose each original. If a codicil is genuinely lost, you must explain it, not omit it. |
| Marked or damaged will — staple holes, pin marks, paperclip rust, tears | Never attach anything to the original will. Marks suggest a document was once attached and removed, which the registry must investigate. Send it flat and clean. |
| Mismatched estate values between PA1P and the IHT figures | Copy the gross/net values straight from your IHT400 (or excepted-estate calculation). They must agree to the pound. |
| Unsigned statement of truth | Every applying executor must sign and date it before posting. |
| Photocopies sent instead of originals | Send the original will, codicils and the official death certificate — copies are rejected. |
| Applying before the IHT code arrives | Wait for the unique code, or the full 20 working days from when HMRC received your IHT400, whichever comes first. |
FAQ
Should I use the paper PA1P or the online probate service?
If you are a non-professional executor named in the will, you can apply online through GOV.UK or by post on form PA1P. Use the paper PA1P when more than four executors are applying, when an executor is renouncing, where the original will is unusual (handwritten amendments, a separate codicil, foreign elements) or when you simply prefer paper. Online is usually faster, but paper is fully valid.
Who counts as an executor named in the will?
An executor is a person specifically appointed in the will to administer the estate. Only people named in the will (or appointed by a valid codicil) can apply for a grant of probate. Up to four executors can be named on the grant. If you are not named as an executor you would generally apply for letters of administration instead, not probate.
Where do I get the IHT unique code for the PA1P?
If the estate is not an excepted estate you must send form IHT400 to HMRC first. HMRC sends a unique probate code (sometimes called the IHT421 / probate summary code) confirming enough tax has been accounted for. You usually receive it within 20 working days of HMRC receiving your IHT400 or payment. You enter that code on the PA1P. If you have not received it, you must wait the full 20 working days before applying.
What are the gross and net estate values for an excepted estate?
For an excepted estate (where no IHT400 is needed) you do not get an HMRC code. Instead you enter the gross value and the net value of the estate directly on the PA1P. The gross value is everything the deceased owned before deducting debts; the net value is the gross value minus liabilities such as a mortgage, funeral costs and outstanding bills.
What documents and fee do I send with the PA1P?
Send the original will (and any codicils), the official death certificate (interim or full — photocopies are not accepted), the completed and signed PA1P with its statement of truth, and the fee. The fee is £300 if the estate is worth more than £5,000, and there is no fee for estates of £5,000 or less. Extra copies of the grant cost £16 each. Pay by cheque to "HM Courts and Tribunals Service".
Why do PA1P applications get rejected?
The most common reasons are a missing codicil referred to in the will, a will that has been marked, stapled, pinned or damaged (anything that suggests a document was once attached), estate values on the PA1P that do not match the IHT figures sent to HMRC, an unsigned statement of truth, and sending photocopies instead of original documents.
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General information, not personal United Kingdom tax/legal advice. Verify with a qualified professional.
Sources: GOV.UK — Applying for probate, Probate fees, Form PA1P, Inheritance Tax account (IHT400), Valuing the estate. Fees and the 20-working-day rule confirmed current as of June 2026.