The Standard Index · Valoren
Every figure on this site is watched.
Valoren publishes 220 government figures and 54 market benchmarks — fees, thresholds, deadlines and rates that move without announcement. Each one is held in a register, read back against the body that sets it every week, and re-stated the day it changes.
When a number moves, we write it down — the old value, the new value, and the date.
Last entry in the register · 27 August 2026
§1
The practice
This is not a promise, it is a routine. The same three steps run every week, in the same order, on every figure in the register — and each step leaves a record you can read.
01
Checked weekly
Every figure in the register is read back against the body that sets it. GOV.UK, HMRC, the Office of the Public Guardian, HM Courts & Tribunals Service — not a sample of the register, the whole of it, every week.
02
Logged when it moves
A change is written into the log the day it is found. The entry carries the date, the value that has been left behind, and the value that replaced it. The log only ever grows — an entry is never quietly edited away.
03
Corrected everywhere
One figure can sit in a dozen places at once — a guide, a form walkthrough, a letter, a prepared document. The log is what drives the correction through all of them, so the site never carries two versions of the same number.
§2
What we watch
Two registers, kept apart because their sources are different. The first holds the statutory figures — the fees, thresholds and deadlines set by government. The second holds market benchmarks: what a solicitor charges, what a funeral costs, what a comparable service is priced at.
Government and statutory figures
220 in the register · reviewed 18 Aug 2026Checked weekly against the departments that publish them — GOV.UK, HMRC, the Office of the Public Guardian and HM Courts & Tribunals Service.
FigureCurrent value
LPA registration fee (per document)£92
Gazette deceased estates notice (s.27 TA 1925), online submission£115.86 inc VAT (£96.55 + VAT)
Full new State Pension (weekly)£241.30
IHT threshold freeze end date2031
Probate application fee (estates over £5,000)£526
IHT nil-rate band£325,000
IHT residence nil-rate band£175,000
NHS-funded nursing care (FNC) standard weekly rate£267.68
Sealed copy of the probate grant, ordered concurrently with the application£2
Certified copy of a death certificate (GRO / registrar), England & Wales£12.50
GRO priority (next-working-day) certificate service, England & Wales£38.50
Court of Protection deputyship fees (application / hearing / appeal / copy of document)£432 / £266 / £272 / £8
Care-charging reform status (Dilnot cap / £100k / £20k)cancelled
OPG Lasting Power of Attorney registration processing time (submission to registration)8 to 10 weeks (OPG published timescale, includes the statutory 4-week waiting period; assumes no errors in the application)
IHT annual gift exemption£3,000 per tax year (annual exemption; unused amount can carry forward one tax year only)
IHT potentially-exempt-transfer (PET) 7-year survival/taper period7 years
IHT gift/trust-charge cumulation lookback period (14-year rule)14 years (maximum lookback: chargeable lifetime transfers made up to 7 years before a failed PET, which itself can be up to 7 years before death — HMRC IHTM14514)
Reduced IHT rate for estates giving 10%+ of baseline to charity36% (standard rate 40%; qualifies when 10% or more of the baseline amount is left to charity; in force since 6 April 2012, unchanged as of 2026-07-19)
Business Property Relief (BPR) minimum ownership/qualifying period2 years (owned the business or asset for at least 2 years before death/transfer)
Deed of Variation execution deadline (s.142 IHTA 1984 / s.62 TCGA 1992)2 years from date of death (statutory: "within the period of two years after a person's death")
20 of 220 shown
Market benchmarks
54 in the register · reviewed 7 Aug 2026A market figure has no single official publisher, so each one is checked by hand against a named source on its own schedule. The schedule and the source are shown here; a benchmark is only quoted on the site once it has been checked.
BenchmarkCheckedLast checkedSource
Full solicitor / professional estate administration (straightforward estate)Every 6 months19 Jul 2026Source ↗
Grant-only professional help (get the grant, executor administers the rest)Every 6 months19 Jul 2026Source ↗
Share registrar small-estate probate threshold (Equiniti/Computershare)Every year21 Aug 2026Source ↗
20 of 54 shown
The register records what each figure is, not what it means for a particular estate. It is information, not legal or financial advice. Figures are stated for England and Wales; Scotland and Northern Ireland differ in several places.
§3
The log
315 entries since June 2026, of which 45 record a figure that actually moved. Newest first. Each entry carries the date it was written, the figure it concerns, and — where a value changed — what it was and what it became.
27 Aug 20263 entries
Added to the registerIntestacy statutory legacy (spouse/civil partner)
£322,000
Added to the registerExcepted estate — 7-year gift limit
£250,000
Added to the registerExcepted estate — gross value ceiling (exempt route)
£3,000,000
21 Aug 20268 entries
ChangedUK private-client mean estate administration fee
null→No supportable 'mean estate administration fee' figure exists. The £4,541 'Canada Life' attribution is REFUTED (re-confirmed 2026-08-21: no such release). Verified nearest metric: SunLife Cost of Dying 2026
£2,635 average spend on professional estate-administration fees among the 65% of funeral organisers who used a professional (p22; fieldwork mid-2025). Adopting it is a metric+source swap — Joel-gated, with the copy change.
ChangedProbate solicitor charge per drafted letter
null→≈£20–£45 per routine solicitor-drafted letter (the 6-minute unit = hourly rate ÷ 10; 2026 Guideline Hourly Rates £142–£422/hr across grades/regions relevant to routine correspondence; only elite London-1 Grade A commercial work reaches £57.90/unit). The site's former £250–£500-per-letter claim remains REFUTED
the copy reframe is Joel-gated (it underpins the £149 Estate Letters value framing).
ChangedBank pre-probate funeral-cost release cap
null→No universal cap. NatWest, Barclays and Lloyds all pay the funeral invoice direct to the funeral director 'in full or part, if there are enough funds'
gated on balance sufficiency only, no numeric ceiling on any of the three banks' live bereavement pages (all read 2026-08-21). The former 'typically £10,000–£15,000' framing stays banned.
ChangedShare registrar small-estate probate threshold (Equiniti/Computershare)
null→TWO products, not one threshold
the 2026-07-19 'conflict' was two registrars conflated: Equiniti/Shareview Small Estates Service £50,000 max per holding (£30,000 Jersey-incorporated) · Computershare Small Estates Declaration & Indemnity £20,000 per UK shareholding (€20,000 Irish). Both con…
ChangedSmall-estate bank release thresholds (no grant needed)
null→Per-bank no-grant thresholds, verified from each bank's own page 2026-08-21: Barclays £50,000 · Lloyds group £50,000 (indirect corroboration only
figure sits behind their case-by-case flow; re-verify direct) · Santander £50,000 · NatWest £50,000 (the £25,000 previously assumed was wrong) · HSBC £50,000 with a will / £25,000 without · Nationwide £50,000. Effectively £50,000 is the industry norm now. Th…
ChangedAverage weekly cost of residential care (UK market average)
£1,299/week→£1,299/week per gov-rates.json (human-confirmed 2026-07-11)
⚠ £1 DISCREPANCY unresolved: the 10-Jun-2026 Wayback capture of the source page ('Updated 2 Jun 2026') reads £1,298; the live page is Imperva-blocked to bots. Do not flip copy on the capture alone — pin the digit on the next human visit.
ChangedNokbox Lite (physical estate-organizer box, UK price)
~£38–£46 (72 one-size blank checksheets)→US $59 single unit (72 double-sided checksheets; folders/box NOT included). No UK storefront, GBP price or UK stockist exists (Amazon.co.uk/Etsy UK checked 2026-08-21)
the prior ~£38–£46 UK band is unsupported and must not be cited.
Added to the registerTell Us Once — 28-day window to use the service after registration
28 days to use the service from receiving the unique reference at registration
20 Aug 202634 entries
Added to the registerUK consumer records-vault subscription, annual (category band)
£36–£120/yr (UK vault subscriptions, billed annually)
Added to the registerStoryWorth UK GBP book tiers (memory-book comparator)
£29 B&W-interior (≤480pp) · £59 colour (≤300pp) · £79 colour (300–480pp); free UK shipping; only Unlimited tier auto-renews ($99/yr)
Added to the registerTrustworthy (Family Operating System) annual plans
$120/yr Silver · $240/yr Gold · $480/yr Platinum (monthly-quoted, billed annually); free tier 2GB; USD only, no UK storefront
Added to the registerRemento keepsake-book subscription (memory-book comparator)
$99/yr (or $12.99/mo) incl. 1 hardcover ≤200pp; extra copy $69; +$30 for 380pp; auto-renews $99/yr; ships UK free
Added to the registerScotland — small estate threshold for confirmation (Sheriff Clerk can assist with forms below this value)
£36,000
Added to the registerNorthern Ireland — personal (litigant-in-person) grant of probate application fee, Probate Office Belfast
£407
Added to the registerRepublic of Ireland — Capital Acquisitions Tax Group A threshold (child inheriting from a parent)
€400,000
Added to the registerScotland cohabitant intestacy claim window — s.29 Family Law (Scotland) Act 2006
6 months from the date of death (s.29(6) FLSA 2006); s.78 TSA 2024 (prospective) will make it 12
Added to the registerBereavement Support Payment claim windows (full amount / latest claim)
3 months for full amount · up to 18 instalments · latest claim 21 months
Added to the registerCifas Protective Registration fee (deceased-identity fraud protection)
£30 for two years
Added to the registerFurnished holiday lettings (FHL) regime — abolition date
abolished 6 April 2025 (1 April 2025 for Corporation Tax), Finance Act 2025 Sch. 5
Added to the registerAPR/BPR — allowance for the 100% rate, and the AIM/unlisted 50% rule
GBP 2,500,000 combined APR/BPR allowance at 100%, 50% above, transferable between spouses; AIM/'not listed' shares 50% throughout and outside the allowance (from 6 April 2026)
Added to the registerDividend ordinary / upper rates (incl. personal representatives of estates)
10.75% ordinary / 35.75% upper / 39.35% additional (from 6 April 2026)
Added to the registerCGT annual exempt amount and rate for personal representatives of an estate
£3,000 annual exempt amount for personal representatives; 24% flat on all assets
Added to the registerIntestacy statutory legacy (fixed net sum), England & Wales
£322,000 for deaths on or after 26 July 2023
Added to the registerForm 17 / jointly held property — statutory basis
ITA 2007 s.836 (50:50 default) and s.837 (declaration, 60 days)
Added to the registerMaking Tax Digital for Income Tax — mandation thresholds
£50,000 from 6 April 2026; £30,000 from April 2027; £20,000 from April 2028
Added to the registerSeparate property and savings income tax rates (from 6 April 2027)
in force 6 April 2027: property and savings basic 22% / higher 42% / additional 47%
Added to the registerClass 2 NI small profits threshold
£7,105 (2026-27)
Added to the registerLandlord finance-cost restriction — statutory citation
Finance (No. 2) Act 2015 s.24
Added to the registerNHS Pension Scheme (2015) death-in-service lump sum — multiple and pay basis
2x relevant earnings (or re-valued pensionable earnings, whichever higher)
Added to the registerTeachers' Pension (career average) death grant — multiple and pay basis
3x final full-time-equivalent salary
Added to the registerLGPS (England & Wales) death grant — multiple and pay basis
3x annual pay (Assumed Pensionable Pay)
Added to the registerCivil Service alpha death-in-service lump sum — multiple and pay basis
higher of 2x final pay or 5x accrued pension
Added to the registerArmed Forces Pension Scheme 15 death-in-service lump sum
4x final pensionable earnings
Added to the registerPrivate-sector group life death-in-service — typical salary multiple band
2-4x salary (typical, secondary-sourced)
Added to the registerLump Sum and Death Benefit Allowance (LSDBA)
£1,073,100
Added to the registerDeath-in-service benefits excluded from the April 2027 pension-IHT change
excluded where payable only if employed at death
Added to the registerHMCTS current average probate wait, by application channel (digital vs paper)
4.3 weeks average for applications made online; around 16 weeks for applications made on paper (HMCTS update for probate firms, June 2026, data to end May 2026)
Added to the registerProportion of probate applications stopped at least once, and the representation/channel splits
34% of applications stopped at least once (digital 32%, paper 38%; unrepresented 46% against represented 26%); around a quarter of stops relate to inheritance tax
Added to the registerInterest-free IHT instalments for newly inherited Agricultural/Business Relief assets, from 6 April 2026
From 6 April 2026, instalments on newly inherited assets qualifying for Agricultural or Business Relief are interest-free while the asset qualifies; a late instalment still accrues interest from its due date
Added to the registerThe dated HMRC late-payment interest rate series published on /figures/iht-interest-rate
Series head = 7.75% with effect from 9 January 2026 (Bank of England base rate 3.75% + 4 percentage points); six dated predecessor rows published beneath it back to 20 August 2024
Added to the registerBona Vacantia Division — absolute time limit for a fully documented estate claim
30 years from the date of death (absolute cutoff for a fully documented claim)
Added to the registerBona Vacantia Division — window within which an accepted claim still recovers interest
12 years from the date the estate's administration was completed (the interest-bearing window; claims after this and up to 30 years from death are accepted without interest)
19 Aug 20267 entries
Added to the registerUS digital records-vault subscription, annual (Everplans Premium)
$99.99/yr
Added to the registerMy Estate Kit one-off tiers (Essential/Settled/Complete)
£29 · £47 (was £94) · £76 (was £144), one-off PDF, fill-in-yourself
Added to the registerWillSafe Household Handover Binder (blank template)
£15 (blank PDF + editable .docx)
Added to the registerfamilyhandover.com Family Estate Preparedness Pack
€47 one-off (~£40), Shopify digital
Added to the registerAge UK LifeBook (free planning workbook)
Free — six sections; printed copy posted free on request; advice line 0800 678 1602
Added to the registerTemplates UK Executor Information Pack
£20 one-off download (bundles £25–£299)
Added to the registerNokbox Lite (physical estate-organizer box, UK price)
~£38–£46 (72 one-size blank checksheets)
17 Aug 20263 entries
Added to the registerExcepted-estate threshold with 100% transferred nil-rate band claimed
£650,000 — the low-value-route gross threshold rises to this figure where a full 100% transferable nil-rate band is claimed from a predeceased spouse or civil partner
Added to the registerNon-UK-resident route — UK assets gross value limit
£150,000 — the UK-assets gross value limit for the non-UK-domiciled/non-long-term-UK-resident excepted-estate route, effective from 1 September 2006
Added to the registerStandard plan — five-year total cost of ownership (derived: £195 first year + £99 × 4 renewals)
£591 — £195 first-year setup + £99 × 4 annual renewals, Standard plan, five-year total
7 Aug 2026132 entries
Added to the registerPRs' income tax rate on savings and property income — basic rate, with the 20% → 22% rise from 6 April 2027
20% on savings and property income (basic rate) for personal representatives, up to and including tax year 2026-27
Added to the registerCare means test — upper capital limit (self-funding threshold, England)
£23,250
Added to the registerCare means test — lower capital limit (tariff-income floor, England)
£14,250
Added to the registerCare home Personal Expenses Allowance (PEA), weekly — England
£31.80 a week (2026-27)
Added to the registerCare Minimum Income Guarantee (MIG), weekly — England, non-residential care
£241.45 a week (2026-27)
Added to the registerProbate application fee-free threshold (estates of £5,000 or less pay no fee)
£5,000 or less — no application fee
Added to the registerCourt of Protection — fee for a copy of a document
£8
Added to the registerOPG deputyship supervision and assessment fees (general / minimal / new-deputy assessment, plus the two exemption thresholds)
£320 general supervision a year · £35 minimal supervision a year · £100 new-deputy assessment · minimal supervision where the estate is under £21,000 · supervision fee exemption where income is under £12,000
Added to the registerIHT small-gift exemption (per recipient, per tax year)
£250 per person per tax year (cannot be combined with the £3,000 annual exemption for the same recipient)
Added to the registerIHT wedding / civil partnership gift exemptions (child / grandchild or great-grandchild / anyone else)
£5,000 to a child · £2,500 to a grandchild or great-grandchild · £1,000 to anyone else
Added to the registerIHT taper relief on failed PETs — effective rate by years between gift and death
32% (3–4 years) · 24% (4–5) · 16% (5–6) · 8% (6–7) — effective rates after taper relief
Added to the registerHMRC interest rate charged on IHT paid by instalments
7.75% from 9 January 2026 — the standard HMRC late-payment interest rate, which is what applies to IHT paid by instalments (Bank of England base rate + 4 percentage points)
Added to the registerEstate value at which the residence nil-rate band tapers away to nothing
£2,350,000
Added to the registerIHT threshold where 100% of a deceased spouse's nil-rate band is transferred (2 × NRB)
£650,000
Added to the registerCombined Business/Agricultural Property Relief 100% allowance for a couple, and the 50% rate above it
£5,000,000 combined for a couple; 50% relief on the excess above the allowance
Added to the registerSpouse exemption cap where the recipient spouse is not a long-term UK resident
Capped at the nil-rate band at the time of the transfer — £325,000 for transfers on or after 6 April 2013 (£55,000 before that date)
Added to the registerProportion of UK deaths that result in an inheritance tax charge
about 4% of estates
Added to the registerCapital gains tax annual exempt amount (individuals and personal representatives)
£3,000 (2024-25 onwards)
Added to the registerCapital gains tax rates on disposal (basic-rate and higher-rate taxpayers, all assets)
18% basic-rate taxpayer / 24% higher-rate taxpayer on all assets, for disposals on or after 30 October 2024; 32% on carried interest from 6 April 2025
Added to the registerHMRC official rate of interest (beneficial loans, pre-owned assets tax)
3.75% — the HMRC official rate of interest, in force from 6 April 2025 and unchanged for 2026-27
Added to the registerDiscretionary trust income tax rates (dividend and other income)
Discretionary and accumulation trusts: 45% on non-dividend income, 39.35% on dividend income
Added to the registerGRO / register office certified copy of a birth certificate
£12.50
Added to the registerSocial Fund Funeral Expenses Payment — flat-rate cap on other funeral costs
£1,000
Added to the registerLong-term UK resident (LTR) test — UK-resident for at least 10 of the previous 20 tax years (IHTA 1984 s.6A)
UK-resident for at least 10 of the 20 tax years immediately before the tax year of the chargeable event (IHTA 1984 s.6A), for events on or after 6 April 2025
Added to the registerIHT residence-based regime commencement — domicile replaced by long-term UK residence for IHT scope
6 April 2025 (Finance Act 2025 c.8 s.44 and Sch.13; IHTA 1984 s.267 omitted)
Added to the registerLong-term UK residence — post-departure tail during which IHT exposure continues (minimum 3, maximum 10 tax years)
Minimum 3 tax years, maximum 10 tax years, scaled by length of prior residence (13 years or fewer of residence gives a 3-year tail; +1 year per additional year of residence; 10 years at 20 years of residence)
Added to the registerLTR regime transitional provision — not UK-domiciled at 30 October 2024 and not UK-resident from 2025-26 onward
Applies where the person was not UK-domiciled at 30 October 2024 AND was not UK-resident in any tax year from and including 2025 to 2026
Added to the registerSpousal LTR election — lapse after 10 successive tax years of non-residence (IHTA 1984 s.267ZD(8))
Ceases to have effect after 10 successive tax years in which the electing person is not UK-resident
Added to the registerStart date for qualifying gifts that draw on the £2.5m combined BPR/APR 100% allowance
Qualifying gifts made on or after 30 October 2024 AND within 7 years of death draw on the allowance; gifts made before 30 October 2024 do not
Added to the registerHMRC late-payment interest rate (Bank of England base rate + 4 percentage points)
7.75% with effect from 9 January 2026; formula = Bank of England base rate + 4 percentage points (raised from base + 2.5pp on 6 April 2025)
Added to the registerHMRC repayment (early-payment) interest rate — base rate minus 1%, minimum 0.5%
2.75% with effect from 9 January 2026; formula = Bank of England base rate minus 1 percentage point, subject to a 0.5% floor
Added to the registerExempt excepted estate — gross value ceiling
£3,000,000
Added to the registerExcepted estate — specified transfers (chargeable gifts in the 7 years before death) limit
£250,000
Added to the registerExcepted estate — single-trust limits (gross on the low-value route; gross and net chargeable on the exempt route)
Low-value route: single trust gross not exceeding £250,000. Exempt route: single trust gross not exceeding £1,000,000, of which net chargeable value not exceeding £250,000.
Added to the registerExcepted estate — foreign assets limit where the deceased was UK-settled
£100,000
Added to the registerExcepted estate — gross UK asset limit on the non-long-term-UK-resident / foreign-domiciliary route
£150,000 (deaths from 1 September 2006)
Added to the registerExcepted estate, non-LTR route — annual limit on gifts of UK assets in the 7 years before death
£3,000 in any one year, within 7 years of death, of UK assets
Added to the registerIHT207 survives as the excepted-estate return on the non-long-term-UK-resident route
IHT207 (England & Wales / Northern Ireland) remains the return where, for deaths on or after 6 April 2025, the deceased was not a long-term UK resident — or, for deaths before 6 April 2025, was domiciled abroad. C5(OUK) is the Scottish equivalent. IHT207 was NOT withdrawn by SI 2021/1167.
Added to the registerExcepted estate — transferable nil-rate band may be claimed in respect of one earlier death only
For deaths on or after 1 January 2022, an excepted estate may claim transferable nil-rate band provided some of the nil-rate band was unused on the earlier death, and the claim is in respect of one earlier death only
Added to the registerAutomatic HMRC discharge window for excepted estates, running from issue of the grant
60 days from the date the grant issues; if HMRC has not asked for more information in that window the estate is automatically discharged
Added to the registerSealed copy of the probate grant, ordered AFTER the grant has issued
£16 each
Added to the registerFamily Court Statistics Quarterly — probate grant timeliness, stopped vs not stopped (quarterly series, high drift)
January–March 2026: stopped grants took 14 weeks on average to be issued vs 2 weeks for those not stopped. Digital, not-stopped grants were 70% of total grants issued. Letters of administration with a will: 20 weeks; without a will: 11 weeks. 65,254 applications and 62,261 grants in the quarter; open caseload 42,490 at end March 2026, 56% workable.
Added to the registerAll probate grants — measured mean and median time from application submission to grant issue
5 weeks mean, 1 week median (FCSQ January–March 2026, all probate grants)
Added to the registerGOV.UK published expectation for time to grant (the stated expectation, not a measured statistic)
Usually within 12 weeks of submitting the application; can take longer if additional information is needed
Added to the registerHMRC unique-reference-code letter — issue time after IHT400 submission, and the wait before applying for probate
The letter from HMRC is sent up to 20 working days after the IHT400 is submitted; the applicant must wait 20 working days after sending forms to HMRC before submitting the probate application
Added to the registerIHT421 withdrawn / HMRC unique reference code introduced
17 January 2024 — from this date the probate application requires a unique reference code provided by HMRC, replacing form IHT421
Added to the registerProbate caveat — duration and extension window
6 months from the date of entry, extendable by a further 6 months; the extension application must be made within the final month of the current 6-month period (NCPR 1987 rule 44(3))
Added to the registerProbate caveat application fee
£4.00
Added to the registerProbate caveat — time to respond to a warning
14 days from service of the warning
Added to the registerForm PA1P current edition (probate application, deceased left a will) — question numbering the site quotes verbatim
Edition 0124 (PA1P_0124_citizen.pdf); question numbering as cited: 3.6 stop reasons A–F, 3.7 power-reserved written notice, 3.8/3.9 will condition, Notes 7.4 / 7.6 / 7.7
Added to the registerHMCTS Probate Service contact details (postal, phone, email)
HMCTS Probate, PO Box 12625, Harlow, CM20 9QE · 0300 303 0648 · contactprobate@justice.gov.uk
Added to the registerHMRC Inheritance Tax correspondence address
Inheritance Tax, HM Revenue and Customs, BX9 1HT
Added to the registerHMRC Bereavement Services postal address (informal estate-income route)
HMRC Bereavement Services, HM Revenue and Customs, BX9 2BS, United Kingdom
Added to the registerHMRC Inheritance Tax helpline
0300 123 1072 (UK); +44 300 123 1072 from outside the UK
Added to the registerOffice of the Public Guardian postal address and helpline
Office of the Public Guardian, PO Box 16185, Birmingham B2 2WH · 0300 456 0300
Added to the registerOPG repeat-application fee after a rejected LPA, and the window to use it
£46 per repeat application, available within 3 months of the application being returned, depending on the type of mistake
Added to the registerOPG fee remission — donor gross annual income threshold for 50% remission
Donor's gross annual income before tax under £12,000 → 50% remission of the registration fee (claimed on form LPA120 / LPA120A)
Added to the registerOPG fee policy — Universal Credit assessed for remission only, never exemption
A donor receiving Universal Credit is assessed for a REMISSION of fees and cannot be assessed for an EXEMPTION. Retrospective claims are not accepted; a repeat application needs a fresh LPA120 and fresh evidence. (Commencement date deliberately omitted — unresolved, see _note.)
Added to the registerOPG measured average LPA registration time and published target (annual report series)
49 working days in 2024–25, down from 76 the previous year, against a 40-working-day target
Added to the registerStatutory waiting period before the OPG can register an LPA
Four weeks — a legal wait before the OPG can register an LPA (already included within the 8-to-10-week published registration timescale)
Added to the registerLPA — window to object to registration for a person notified on form LP3
Three weeks from being told, for a person notified on LP3
Added to the registerLPA witness minimum age
18 — anyone else over 18 years old can be a witness
Added to the registerLPA form page count (including the section 8 information page)
20 pages including the section 8 information page; the form must not be stapled or bound
Added to the registerLPA form and guide editions cited across the site
LP1F / LP1H edition 08.25 · LP12 web version · LP13 dated 19 August 2025 · LP3 edition 07.15 · LPA120 (reduced-fee form)
Added to the registerGoverning authority on severance of invalid LPA provisions
Re Public Guardian's Severance Applications [2023] EWCOP 24, Hayden J, 9 June 2023 — joint-and-several appointments imply equality; majority rule and divided spheres fall outside the exhaustive s.10(4) options and must be severed
Added to the registerEnduring Power of Attorney registration fee
£92
Added to the registerEPA registration — relative/donor objection window from the last EP1PG notice
5 weeks (35 days) from the date the LAST EP1PG notice was given
Added to the registerForm EP2PG guidance notes current edition, and the EPA cut-off date
EP2PG Notes 07.25 (July 2025), Crown copyright 2025. New EPAs could only be made before 1 October 2007 (MCA 2005 Schedule 4).
Added to the registerEstate income de minimis — no income tax to report or pay where total estate income is at or below the limit
£500 per tax year, from 6 April 2024. A cliff edge, not an allowance: exceed it and the whole amount is taxable. No carry-forward. Excludes ISA income.
Added to the registerHMRC informal-route eligibility tests for estate income tax (all three must be satisfied)
Estate value at death less than £2.5 million; total income tax and capital gains tax for the whole administration period less than £10,000; asset sale proceeds less than £500,000 in any one tax year
Added to the registerDeadline to register an estate for income tax / capital gains
5 October following the end of the tax year in which the estate first has income or chargeable gains
Added to the registerTime for HMRC to issue an estate UTR after registration
About 15 working days from registration
Added to the registerSelf Assessment late-filing and late-payment penalties (as applied to estate and trust returns)
Filing: £100 immediately; £10 per day after 3 months to a maximum of £900; at 6 months and again at 12 months, the greater of 5% of tax due and £300. Payment: 5% of unpaid tax at 30 days, 6 months and 12 months.
Added to the registerPersonal representatives' capital gains tax rate
24% on all assets, for disposals on or after 30 October 2024
Added to the registerContinuing account of a deceased investor — ISA tax exemption period
Exempt until the earliest of: completion of the administration, the third anniversary of death, or closure of the account
Added to the registerPersonal savings allowance, basic-rate taxpayer (cited as a contrast — PRs receive no personal allowances)
£1,000 for a basic-rate taxpayer (£500 higher rate, nil additional rate)
Added to the registerPre-6-April-2024 estate income reporting rule (historic, still published by HMRC)
For tax years before 2024–25: no report required where the estate's only income was bank or building society interest AND the tax due was £100 or less
Added to the registerForm R185 (Estate Income) current edition
04/26, for tax year 2026 to 2027
Added to the registerC4 corrective account — deadline to deliver a further account (IHTA 1984 s.217)
Six months from the date the error is discovered — NOT from death and NOT from the original IHT400 filing
Added to the registerLand IHT loss relief — repurchase restriction period and provisional-relief window (s.192 IHTA 1984)
Period begins on the date of death and ends four months after the date of the last qualifying sale (s.192 IHTA 1984). The provisional-relief window is the same four months from the last qualifying sale, unless land is bought in that period.
Added to the registerC4 corrective account — how long amendments can be saved up before reporting
Amendments may be saved up until the final amendments are known, or 18 months from the date of death, whichever is earlier
Added to the registerC4 — circumstances in which amendments must be reported immediately rather than saved up
Report immediately where: a compliance check is open; a qualifying interest in possession or gift with reservation is involved; the change exceeds £50,000; the change concerns land, buildings or unlisted shares; a loss-on-sale claim is involved; or instalment-option assets have been sold
Added to the registerGeneral IHT repayment claim time limit (s.241 IHTA 1984)
4 years from the date of the last payment of tax
Added to the registerRNRB downsizing addition — qualifying date for the home sold or given away
Home sold or given away on or after 8 July 2015
Added to the registerIHT loss-relief claim mechanics — rules governing how IHT35/IHT38 claims work
Date of sale = the contract (exchange) date; where an option is granted, the date the option was granted. Leases with fewer than 50 years unexpired at death are subject to a special rule. Every appropriate person must sign personally; HMRC cannot accept a claim signed by agents; no tax paid means no claim. A claim cannot be withdrawn if it proves disadvantageous. The joint-property discount does not apply to the share of the sale proceeds. For CGT, market value is the date-of-death value after adjustment for the relief (TCGA 1992 s.274).
Added to the registerQualifying investments for IHT35 shares loss relief — what counts and what does not
Listed shares and securities, gilts and unit trusts qualify. Unlisted holdings and loan notes do NOT qualify.
Added to the registerCurrent editions of the IHT loss-relief and corrective-account forms
IHT38 = HMRC 05/26 (GOV.UK page updated 21 May 2026) · IHT35 = HMRC 08/22 · C4 = HMRC 01/25
Added to the registerIHT400 account delivery / reporting deadline (12 months) — distinct from the 6-month payment deadline
12 months from the end of the month of death (IHTA 1984 s.216). HMRC's plain-English wording on GOV.UK is 'within 12 months of the date of death' / 'you must report its value within one year' — both formulations are in scope.
Added to the registerPenalties for delivering the IHT400 account late
Up to £200; plus up to a further £3,000 if the delay reaches 2 years after the death
Added to the registerIHT400 box numbers that supplementary schedules feed into
IHT415 box 7 total → IHT400 box 71; IHT415 box 9 total → IHT400 box 72; IHT408 schedule total → IHT400 box 92; quick succession relief → IHT400 box 111
Added to the registerQuick succession relief taper (IHTA 1984 s.141)
100% where the earlier death was within 1 year; 80% (1–2 years); 60% (2–3); 40% (3–4); 20% (4–5); nil after 5 years. Claimed via IHT416 and entered at IHT400 box 111.
Added to the registerIHT408 — qualifying charity conditions and proof-of-donation requirement
Charity must be established for charitable purposes only; UK-registered from 1 April onward for IHT purposes; managers must be 'fit and proper' — in force from 1 April 2023. Proof of donation required for deaths on or after 6 April 2012.
Added to the registerForm IHT401 current version
HMRC 04/25 — 4 pages, 25 numbered boxes; GOV.UK page last updated 16 May 2025
Added to the registerForm IHT401a current version
HMRC 12/25 — 4 pages, 7 numbered boxes
Added to the registerIHT double taxation conventions — number and countries
Ten: Republic of Ireland, South Africa, USA, Netherlands, Sweden, Switzerland (modern conventions); France, Italy, India, Pakistan (pre-1975 estate-duty era, no deemed-domicile provision)
Added to the registerHMPO form D1 (what to do with a passport when the holder has died) — version
Version January 2023 (D1_Eng_version_January2023.odt); sent to CSMT, Southport; free to file
Added to the registerIHTA 1984 s.269 'control of a company' — voting power to carry a majority of votes on all questions affecting the company as a whole (related property counted)
Control = the shareholding (including related property — a spouse's/civil partner's shares and shares in certain trusts) gave the deceased the voting power to carry a majority of votes on all questions affecting the company as a whole (IHTA 1984 s.269). Determines IHT412 box routing (boxes 3–5 vs 1–2) and IHT400 boxes 67/93 vs 65-66/92.
Added to the registerEPA registration timescale — EP2PG submission to registered EPA (GOV.UK published timing)
usually registered between 8 and 10 weeks after sending the application form and telling the family members (longer if anyone objects)
Added to the registerQuoted-shares IHT loss relief — provisional claim window (form IHT35 note 5)
A provisional claim may be made within 12 months of the date of death; HMRC may review it later
Added to the registerTransfer of unused £2.5m BPR/APR allowance from a predeceased spouse or civil partner — claim window
Claim within 4 years of the survivor's death, or within 6 months of the personal representatives first starting to act, if later
Added to the registerIntestacy statutory legacy (spouse's fixed first sum, England & Wales)
£322,000, in force since 26 July 2023 (SI 2023/758; AEA 1925 s.46)
Added to the registerProbate Registry will-deposit (safe custody) fee, one-off
£24 one-off, service effective from 13 July 2026
Added to the registerLegal Ombudsman — 8-week window before a complaint can escalate past the firm
8 weeks
Added to the registerDeath must be registered within 5 days (England & Wales)
within 5 days of death (England & Wales)
Added to the registerIHT reference number (IHT422/online) — apply at least 3 weeks before paying
at least 3 weeks before you intend to pay
Added to the registerFull estate-administration duration — 9–18 months (attributed practitioner norm, NOT statutory)
9–18 months, typical full administration (attributed practitioner norm)
Added to the registerOPG fee-remission change (UC = remission-only) — commencement date
2 February 2026
Added to the registerAPR rate split — tenancy beginning on or after 1 September 1995 → 100%, older tenancies generally 50% (IHTA 1984 s.116)
Land let on a tenancy beginning on or after 1 September 1995 qualifies for 100% Agricultural Relief; tenancies that began before 1 September 1995 without vacant-possession rights generally give 50% (IHTA 1984 s.116)
Added to the registerAPR occupation periods — 2 years occupied by the deceased / 7 years owned with occupation by another (IHTA 1984 s.117)
Two years' occupation of the property by the deceased for agriculture before death (s.117(a)), or seven years' ownership while another occupied it for agriculture (s.117(b)); replacement provisions in s.118 let successive holdings count
Added to the registerAPR extension to land under a qualifying environmental agreement — deaths/transfers on or after 6 April 2025, with 2-year prior-agricultural-property condition
For deaths and other transfers of value on or after 6 April 2025, Agricultural Relief extends to land under a qualifying environmental agreement (with the UK government, a devolved administration, a public body, a local authority, or an approved responsible body) — provided the land was agricultural property throughout the two years before the agreement began and has been used and managed under it since
Added to the registerAPR 100% rate — vacant possession or the right to obtain it within 12 months (extended to 24 months by concession)
100% relief where the deceased had vacant possession at death or the right to obtain it within twelve months; extended to twenty-four months by extra-statutory concession (F17) in many cases
Added to the registerAPR transitional rules — certain pre-10 March 1981 ownership situations preserve 100% relief on old tenancies
Certain ownership situations dating from before 10 March 1981 preserve 100% Agricultural Relief on tenancies that would otherwise take the 50% rate (IHTA 1984 s.116 transitional provisions, carrying forward the pre-1981 working-farmer relief conditions)
Added to the registerIHT430 charitable reduced-rate merger and opt-out elections — within 2 years of the date of death (IHTA 1984 Sch 1A paras 7-8)
Merger elections (Sch 1A para 7) and opt-out elections (para 8) for the 36% reduced rate must reach HMRC within 2 years of the date of death
Added to the registerEU/EEA charity recognition for UK charitable tax reliefs withdrawn — effective 15 March 2023, transitional period ended 1 April 2024 (FA 2010 Sch 6 as amended)
EU and EEA charities lost recognition for UK charitable tax reliefs following the Spring Budget 2023 announcement, effective from 15 March 2023, with a transitional period to 1 April 2024 for EU/EEA charities HMRC had previously accepted; deaths after 1 April 2024 test strictly against the UK-only definition (High Court of England & Wales/Northern Ireland or Court of Session jurisdiction, plus registered CASCs)
Added to the registerRNRB commencement — 6 April 2017 (pre-2017 first death → none used → normally full 100% brought-forward uplift on IHT436)
The residence nil rate band came into force on 6 April 2017 (F(No.2)A 2015, IHTA 1984 ss.8D-8F); a spouse or civil partner who died before 6 April 2017 used none of it, so the survivor's estate can normally claim the full 100% brought-forward uplift — subject only to the £2m taper tested against the first estate
Added to the registerBrought-forward RNRB (IHT436) claim window — within 2 years of the end of the month of the second death (IHTA 1984 s.8L)
The claim to transfer unused RNRB must reach HMRC within 2 years of the end of the month in which the second death occurred; HMRC has discretion to accept late claims but it must not be relied on (IHTA 1984 s.8L)
Added to the registerDVLA driving licence — renews every 3 years from age 70; DVLA sends a renewal reminder 90 days before expiry
A driving licence renews every three years once the holder turns 70, and DVLA sends a renewal reminder (D46P by post) 90 days before the licence expires; renewal is free
ChangedFarewill — will price + corporate facts
£100 single / £160 couple (online); £240 / £380 telephone→£100 single / £160 couple (online); £240 / £380 telephone · 4.9★ from 20,000+ Trustpilot reviews
Added to the registerSmall-estate bank release thresholds (no grant needed)
null
Added to the registerHM Land Registry Form SEV / Form A restriction application fee
£0 (fee-free) — HMLR charges no fee for a Form A restriction application on severance (Form SEV)
Added to the registerAverage weekly cost of residential care (UK market average)
£1,299/week
Added to the registerAverage weekly cost of nursing care (UK market average)
£1,535/week
Added to the registerKinherit — adviser-referred will prices
From £375 single / £545 mirror (published starting prices; final fee confirmed on engagement)
Added to the registerMake a Will Online — price + review record + corporate facts
£60 single / £90 pair (solicitor-checked will) · 4.8★ from 1,500+ reviews · trading since 2008
Added to the registerOctopus Legacy — will prices + update sub + corporate facts
£150 single / £250 couple (simple will); £450 / £750 couple (will with trust); updates free first year then £10/yr; formerly Guardian Angel, part of the Octopus group since 2022
Added to the registerWill Aid — November window + suggested donation
Runs each November; suggested donation £120 for a single will / £200 for mirror wills; genuine solicitor-drafted simple wills, fee waived
Added to the registerFree Wills Month — windows + eligibility
Runs March & October; open to anyone 55 or over, with only one person in a couple needing to qualify; simple wills only; a charity gift is hoped for, never required
Added to the registerUK will-price market ranges — DIY / online / solicitor route bands
DIY kit / stationery will £15–£30 · online services £60–£160 (also published as £60–£150 in the HMDWC route table) · solicitor £150–£650+ (the £650+ ceiling is a synthesized mirror-will top end + trusts uplift, not a sourced quote)
Added to the registerBuilding-society bereavement release threshold (grant-of-representation trigger)
~£50,000 — typical balance at or above which a building society requires the grant of representation (grant of probate or letters of administration) to release a deceased member's funds; below it, usually death certificate + closure form + ID. Sector convention, NOT a fixed rule — thresholds vary between societies and each closure form states the society's own limit
Added to the registerGoogle Inactive Account Manager — selectable inactivity windows
3, 6, 12 or 18 months
Added to the registerPassword-manager Emergency Access waiting period (user-set veto window)
typically 7–30 days (user-set)
Added to the registerAverage UK adult's number of online accounts (90+ claim)
more than ninety online accounts (average UK adult)
26 Jul 202611 entries
Added to the registerSimple attended cremation (UK average)
£3,518 — 2025 cost (SunLife Cost of Dying Report 2026). **This is the correct figure for any sentence saying "a cremation with a service".** New category this edition → NO year-on-year change exists, do not invent one. Excludes the send-off.
Added to the registerTraditional attended cremation (UK average)
£4,200 — 2025, up 5.5% from £3,980. Only for copy that says "traditional"; not a generic cremation price.
Added to the registerSimple attended burial (UK average)
£4,758 — 2025. New category, no YoY.
Added to the registerTraditional attended burial (UK average)
£5,440 — 2025, up 4.7% from £5,198. SunLife: "the most expensive variety".
RelabelledAVG UK FUNERAL
canonical now reads "£4,510 traditional attended (WEIGHTED burial+cremation) / £3,828 simple attended (WEIGHTED burial+cremation) — 2025 costs". **The numbers were always right; the LABEL was unsafe, and that omission is what produced the error.** SunLife p.4 verbatim: "Our funeral costs are calculated as a weighted average of burials and cremations in the UK (in 2025, 26% versus 74%)", and it prints "(Weighted average)" beneath both. Each sits **exactly £310 above** its cremation-specific counterpart — use the absolute £310, never a percentage (8.8% simple vs 7.4% traditional). **Why the trap is easy:** SunLife's own "report at a glance" page reprints £4,510 as plain "Cost of a traditional attended funeral" with no caveat; the caveat lives only on the detail and methodology pages.
Note correctedDIRECT CREMATION
direct BURIAL is also £1,628 this edition (genuine coincidence, stated in the report) **but they are NOT like-for-like: the direct-burial figure EXCLUDES third-party fees** (asterisked twice in the PDF), direct cremation carries no such exclusion. Also recorded: £2,949 is what direct-cremation organisers actually spend once a later memorial is included (86% hold one) — the honest counterweight to "direct cremation is only £1,628".
ChangedAverage UK funeral cost
£4,510 (traditional attended) / £3,828 (simple)→£4,510 traditional attended (WEIGHTED burial+cremation) / £3,828 simple attended (WEIGHTED burial+cremation)
2025 costs
Added to the registerSimple attended cremation (UK average)
£3,518
Added to the registerTraditional attended cremation (UK average)
£4,200
Added to the registerSimple attended burial (UK average)
£4,758
Added to the registerTraditional attended burial (UK average)
£5,440
22 Jul 20261 entry
Added to the registerGRO priority (next-working-day) certificate service, England & Wales
£38.50
19 Jul 2026105 entries
ChangedProbate application fee (estates over £5,000)
£300→£526
superseded 13 Jul 2026 (HMCTS confirmed 19 Jun 2026) — flip made permanent 2026-07-19 (SONAR Part A cross-file reconciliation,
ChangedSealed copy of the probate grant, ordered concurrently with the application
£16→£2
superseded 13 Jul 2026 (HMCTS/MoJ confirmed 19 Jun 2026) — flip made permanent 2026-07-19 (SONAR Part A cross-file reconciliation,
ChangedCourt of Protection deputyship fees (application / hearing / appeal / copy of document)
£421 / £259 / £265 / £5→£432 / £266 / £272 / £8
superseded 13 Jul 2026 (HMCTS confirmed 19 Jun 2026) — flip made permanent 2026-07-19 (SONAR Part A cross-file reconciliation,
Added to the registerOPG Lasting Power of Attorney registration processing time (submission to registration)
8 to 10 weeks (OPG published timescale, includes the statutory 4-week waiting period; assumes no errors in the application)
ChangedOPG Lasting Power of Attorney registration processing time (submission to registration)
approximately 20 weeks→8 to 10 weeks (OPG published timescale, includes the statutory 4-week waiting period; assumes no errors in the application)
ChangedOPG Lasting Power of Attorney registration processing time (submission to registration)
approximately 20 weeks from submission→8 to 10 weeks (OPG published timescale, includes the statutory 4-week waiting period; assumes no errors in the application)
ChangedOPG Lasting Power of Attorney registration processing time (submission to registration)
approximately 20 weeks per instrument from submission→8 to 10 weeks (OPG published timescale, includes the statutory 4-week waiting period; assumes no errors in the application)
ChangedOPG Lasting Power of Attorney registration processing time (submission to registration)
typically 12–20 weeks from receipt→8 to 10 weeks (OPG published timescale, includes the statutory 4-week waiting period; assumes no errors in the application)
ChangedOPG Lasting Power of Attorney registration processing time (submission to registration)
12–20 weeks from receipt→8 to 10 weeks (OPG published timescale, includes the statutory 4-week waiting period; assumes no errors in the application)
ChangedOPG Lasting Power of Attorney registration processing time (submission to registration)
around 20 weeks→8 to 10 weeks (OPG published timescale, includes the statutory 4-week waiting period; assumes no errors in the application)
Added to the registerIHT annual gift exemption
£3,000 per tax year (annual exemption; unused amount can carry forward one tax year only)
Added to the registerIHT potentially-exempt-transfer (PET) 7-year survival/taper period
7 years
Added to the registerIHT gift/trust-charge cumulation lookback period (14-year rule)
14 years (maximum lookback: chargeable lifetime transfers made up to 7 years before a failed PET, which itself can be up to 7 years before death — HMRC IHTM14514)
Added to the registerReduced IHT rate for estates giving 10%+ of baseline to charity
36% (standard rate 40%; qualifies when 10% or more of the baseline amount is left to charity; in force since 6 April 2012, unchanged as of 2026-07-19)
Added to the registerBusiness Property Relief (BPR) minimum ownership/qualifying period
2 years (owned the business or asset for at least 2 years before death/transfer)
Added to the registerDeed of Variation execution deadline (s.142 IHTA 1984 / s.62 TCGA 1992)
2 years from date of death (statutory: "within the period of two years after a person's death")
Added to the registerPension funds/unused death benefits brought into IHT taxable estate — effective date
6 April 2027 (deaths on or after; most unused pension funds and pension death benefits in scope for IHT — enacted by Finance Act 2026, Royal Assent 18 March 2026)
Added to the registerDoV s.142 IHTA 1984 — HMRC six-month notification after execution (post-FA2002 position)
No general six-month HMRC election exists. For instruments made on/after 1 Aug 2002, the s.142(2) IHTA 1984 statement of intent must be CONTAINED IN THE DEED ITSELF (FA 2002 s.120); a copy of the instrument plus notice of the additional tax must reach HMRC within six months of the date of the instrument ONLY where the variation results in additional IHT payable (s.218A IHTA 1984; GOV.UK: "If the variation means there's more Inheritance Tax to pay, you must send a copy to HMRC within 6 months of making it").
ChangedDoV s.142 IHTA 1984 — HMRC six-month notification after execution (post-FA2002 position)
separate 'HMRC notification letter — s.142 election' that must be sent to HMRC within six months of execution, framed as a precondition for the deed taking effect for IHT (pre-Aug-2002 procedure)→No general six-month HMRC election exists. For instruments made on/after 1 Aug 2002, the s.142(2) IHTA 1984 statement of intent must be CONTAINED IN THE DEED ITSELF (FA 2002 s.120); a copy of the instrument plus notice of the additional tax must reach HMRC within six months of the date of the instrument ONLY where the variation results in additional IHT payable (s.218A IHTA 1984; GOV.UK: "If the variation means there's more Inheritance Tax to pay, you must send a copy to HMRC within 6 months of making it").
ChangedDoV s.142 IHTA 1984 — HMRC six-month notification after execution (post-FA2002 position)
unconditional 'must be sent to HMRC within six months of execution' + 'The IHT benefit of the variation depends on this notice being given in time' (pre-Aug-2002 procedure, stated to the client)→No general six-month HMRC election exists. For instruments made on/after 1 Aug 2002, the s.142(2) IHTA 1984 statement of intent must be CONTAINED IN THE DEED ITSELF (FA 2002 s.120); a copy of the instrument plus notice of the additional tax must reach HMRC within six months of the date of the instrument ONLY where the variation results in additional IHT payable (s.218A IHTA 1984; GOV.UK: "If the variation means there's more Inheritance Tax to pay, you must send a copy to HMRC within 6 months of making it").
ChangedDoV s.142 IHTA 1984 — HMRC six-month notification after execution (post-FA2002 position)
'Where IHT is affected' — overbroad condition (a tax-REDUCING variation affects IHT but carries no statutory 6-month duty; s.218A bites only where additional tax becomes payable)→No general six-month HMRC election exists. For instruments made on/after 1 Aug 2002, the s.142(2) IHTA 1984 statement of intent must be CONTAINED IN THE DEED ITSELF (FA 2002 s.120); a copy of the instrument plus notice of the additional tax must reach HMRC within six months of the date of the instrument ONLY where the variation results in additional IHT payable (s.218A IHTA 1984; GOV.UK: "If the variation means there's more Inheritance Tax to pay, you must send a copy to HMRC within 6 months of making it").
Added to the registers.27 Trustee Act 1925 statutory creditor notice period before safe distribution
Not less than two months from the notice (in practice, two months from the later of the Gazette and local-newspaper publication dates); statutory minimum, cannot be shortened
Added to the registerInheritance (Provision for Family and Dependants) Act 1975 claim window from grant
six months from the date on which representation with respect to the estate is first taken out (i.e. six months from the grant), except with the permission of the court — s.4 IPFDA 1975
Added to the registerPersonal representatives' income tax rates during estate administration (non-dividend 20%; dividend ordinary rate)
20% on non-savings and savings income; 10.75% on dividend income (dividend ordinary rate, effective 6 April 2026 — was 8.75% from 6 April 2022 to 5 April 2026, and 7.5% before that)
ChangedPersonal representatives' income tax rates during estate administration (non-dividend 20%; dividend ordinary rate)
8.75% on dividend income→20% on non-savings and savings income; 10.75% on dividend income (dividend ordinary rate, effective 6 April 2026
was 8.75% from 6 April 2022 to 5 April 2026, and 7.5% before that)
ChangedPersonal representatives' income tax rates during estate administration (non-dividend 20%; dividend ordinary rate)
7.5% on dividend income→20% on non-savings and savings income; 10.75% on dividend income (dividend ordinary rate, effective 6 April 2026
was 8.75% from 6 April 2022 to 5 April 2026, and 7.5% before that)
Added to the registerPRs' CGT annual exempt amount — years of entitlement (year of death + 2 following tax years)
Available for the tax year of death and the following 2 tax years only (TCGA 1992 s.1K(7)); AEA itself is £3,000 for 2024-25 through 2026-27 for individuals and personal representatives
Added to the register60-day CGT UK residential property return filing/payment deadline (Schedule 2, Finance Act 2019, as amended)
60 days from completion of sale (report + payment on account; UK residential property disposals completing on or after 27 October 2021)
Added to the registerQuoted-shares IHT loss relief — sale window from date of death (s.179(1) IHTA 1984); claim deadline is separately 4 years after that window ends (s.179(2A))
12 months from date of death (sale window, s.179(1) IHTA 1984). The claim itself (IHT35) must be made within 4 years after the end of that 12-month period (s.179(2A)).
Added to the registerLand IHT loss relief (s.191 IHTA 1984) — sale window and claim deadline
Sale window: 3 years from the date of death (s.191(1)(a) IHTA 1984); sales in the 4th year after death also qualify but ONLY at or below value on death (s.197A) — hence HMRC IHT38 guidance says "sold within 4 years of death". The claim itself must be made within 4 years after the end of the 3-year period, i.e. up to 7 years from death (s.191(1A)).
ChangedLand IHT loss relief (s.191 IHTA 1984) — sale window and claim deadline
4 years from the date of death — s.191(1), Inheritance Tax Act 1984→Sale window: 3 years from the date of death (s.191(1)(a) IHTA 1984); sales in the 4th year after death also qualify but ONLY at or below value on death (s.197A)
hence HMRC IHT38 guidance says "sold within 4 years of death". The claim itself must be made within 4 years after the end of the 3-year period, i.e. up to 7 years from death (s.191(1A)).
Added to the registerIHT share/land loss-relief de minimis threshold (s.179(3) IHTA 1984)
No de minimis exists for the shares loss relief (IHTA 1984 s.179 has no subsection (3) and no threshold — any overall net loss on the aggregated IHT35 basket qualifies). The £1,000/5% de minimis is s.191(2) IHTA 1984, LAND relief (IHT38) only, applied per interest in land: relief is disapplied where an interest's sale value differs from its value on death by less than the lower of (a) £1,000 and (b) 5 per cent of its value on death — not an aggregate test.
ChangedIHT share/land loss-relief de minimis threshold (s.179(3) IHTA 1984)
below the lower of £1,000 or 5% of the aggregate death value, s.179(3) Inheritance Tax Act 1984→No de minimis exists for the shares loss relief (IHTA 1984 s.179 has no subsection (3) and no threshold
any overall net loss on the aggregated IHT35 basket qualifies). The £1,000/5% de minimis is s.191(2) IHTA 1984, LAND relief (IHT38) only, applied per interest in land: relief is disapplied where an interest's sale value differs from its value on death by les…
Added to the registerIHT loss-relief repurchase-trap restriction period (s.180 IHTA 1984)
Period begins on the date of death and ends two months after the date of the last sale of the qualifying investments to which the claim relates (s.180 IHTA 1984; HMRC IHTM34211; Form IHT35)
ChangedIHT loss-relief repurchase-trap restriction period (s.180 IHTA 1984)
the period beginning with the date of a sale and ending two months after the date of the last sale within the twelve-month window→Period begins on the date of death and ends two months after the date of the last sale of the qualifying investments to which the claim relates (s.180 IHTA 1984; HMRC IHTM34211; Form IHT35)
Added to the registerStandard IHT payment due date (six-month rule)
Payable by the end of the sixth month after the person died — i.e. six months from the end of the month of death (IHTA 1984 s.226(1)); HMRC charges interest on tax unpaid after that date
ChangedStandard IHT payment due date (six-month rule)
DoD + 6 months→Payable by the end of the sixth month after the person died
i.e. six months from the end of the month of death (IHTA 1984 s.226(1)); HMRC charges interest on tax unpaid after that date
ChangedStandard IHT payment due date (six-month rule)
six months from date of death→Payable by the end of the sixth month after the person died
i.e. six months from the end of the month of death (IHTA 1984 s.226(1)); HMRC charges interest on tax unpaid after that date
ChangedStandard IHT payment due date (six-month rule)
within six months of the date of death→Payable by the end of the sixth month after the person died
i.e. six months from the end of the month of death (IHTA 1984 s.226(1)); HMRC charges interest on tax unpaid after that date
Added to the registerIHT instalment-option payment structure (s.227–228 IHTA 1984)
ten equal yearly instalments
Added to the registerRecognised settled-practice minimum signing window before wedding for pre-nuptial agreement weight
at least 28 days before the wedding (settled-practice minimum, not statutory)
Added to the registerIHT standard (non-reduced) rate
40% standard rate (36% reduced rate where ≥10% of the baseline/net estate is left to charity)
Added to the register10%-of-baseline test threshold for charitable IHT reduced-rate qualification
10% of the baseline amount (qualifies the component for the 36% reduced IHT rate; Schedule 1A IHTA 1984, unchanged since 6 April 2012)
Added to the registerRNRB taper threshold — estate value above which the residence nil-rate band starts tapering away
£2 million (RNRB reduced £1 for every £2 of net estate above £2m; threshold frozen until 5 April 2031 per Autumn Budget 2025)
Added to the registerProfessional negligence primary limitation period (Limitation Act 1980, six years from first loss)
six years from the date the cause of action accrued (in negligence, when loss is first suffered) — Limitation Act 1980 s.2; unchanged
Added to the registerProfessional negligence knowledge-based limitation extension (Limitation Act 1980 s.14A)
three years from the date of knowledge (actual or constructive) under s.14A Limitation Act 1980, as an alternative to six years from accrual, whichever is later; subject to the s.14B fifteen-year longstop
Added to the registerProfessional negligence long-stop limitation (Limitation Act 1980 s.14B)
fifteen years from the date (or last date) of the act or omission alleged to constitute negligence — Limitation Act 1980 s.14B, unchanged
Added to the register12-week property disregard (care funding means-test)
12 weeks
Added to the registerDB pension transfer suitability record retention (FCA COBS 9.5.2R)
Indefinitely (no fixed term) — COBS 9.5.2R requires suitability records for a pension transfer, pension conversion, pension opt-out or FSAVC to be retained indefinitely; "permanently" is an acceptable plain-English rendering. There is no 30-year tier in the rule.
ChangedDB pension transfer suitability record retention (FCA COBS 9.5.2R)
30-year retention obligation→Indefinitely (no fixed term)
COBS 9.5.2R requires suitability records for a pension transfer, pension conversion, pension opt-out or FSAVC to be retained indefinitely; "permanently" is an acceptable plain-English rendering. There is no 30-year tier in the rule.
ChangedDB pension transfer suitability record retention (FCA COBS 9.5.2R)
retained on file for 30 years from the date of the advice→Indefinitely (no fixed term)
COBS 9.5.2R requires suitability records for a pension transfer, pension conversion, pension opt-out or FSAVC to be retained indefinitely; "permanently" is an acceptable plain-English rendering. There is no 30-year tier in the rule.
Added to the registerCETV (cash equivalent transfer value) validity/guarantee period
Guaranteed for three months from the guarantee date (statutory: Pension Schemes Act 1993 / Occupational Pension Schemes (Transfer Values) Regulations 1996, SI 1996/1847)
Added to the registerISA Additional Permitted Subscription (APS) claim window
Cash APS: 3 years from date of death, or 180 days after completion of estate administration if later. In-specie transfers: 180 days from beneficial ownership passing to the surviving spouse/civil partner.
ChangedISA Additional Permitted Subscription (APS) claim window
3-year window from DoD→Cash APS: 3 years from date of death, or 180 days after completion of estate administration if later. In-specie transfers: 180 days from beneficial ownership passing to the surviving spouse/civil partner.
Added to the registerPension death-benefit tax-free designation window (pre-age-75)
2 years (relevant two-year period; pre-75 death benefits tax-free up to LSDBA if paid/designated within it, taxed at recipient's marginal income-tax rate outside it)
Added to the registerGROB/POAT look-back period
No fixed look-back period — GROB (FA 1986 s.102) and POAT (FA 2004 Sch 15) catch qualifying gifts/disposals made on or after 18 March 1986, with no upper time limit. The 7-year "relevant period" before death only tests whether the reservation subsists; the gift itself may date from any time since 18 March 1986. POAT remains in force as of 2026.
ChangedGROB/POAT look-back period
structured 10+ year look-back→No fixed look-back period
GROB (FA 1986 s.102) and POAT (FA 2004 Sch 15) catch qualifying gifts/disposals made on or after 18 March 1986, with no upper time limit. The 7-year "relevant period" before death only tests whether the reservation subsists; the gift itself may date from any…
Added to the registerHMRC Trust Registration Service (TRS) registration / update deadline
within 90 days of trust creation (or of the trust becoming liable for tax); updates to the register within 90 days of any change
Added to the registerRelevant-property trust ten-year (principal) IHT charge anniversary cycle
Principal charge arises on the 10th anniversary of the settlement's commencement and at ten-yearly intervals thereafter (IHTA 1984 s.64; reported on IHT100d; max effective rate 6%)
Added to the registerRelevant-property trust ten-year (principal) charge effective-rate cap (s.66 IHTA 1984)
Capped at 6% — the actual rate is three-tenths (3/10) of the effective rate computed at lifetime rates (20%), so it cannot exceed 6% (s.66 IHTA 1984)
Added to the registerTen-year (principal) charge payment deadline
six months after the end of the month in which the chargeable event (ten-year anniversary) occurred
Added to the registerTrust self-assessment payments-on-account trigger threshold
Payments on account apply where the previous year's tax bill was £1,000 or more and no more than 80% of it was collected at source (exemptions: bill less than £1,000, or more than 80% deducted at source)
ChangedTrust self-assessment payments-on-account trigger threshold
more than £1,000 and less than 80% of it was collected at source→Payments on account apply where the previous year's tax bill was £1,000 or more and no more than 80% of it was collected at source (exemptions: bill less than £1,000, or more than 80% deducted at source)
Added to the registerSA900 trust self-assessment statutory deadlines (filing & payments on account)
Online SA900 filing, balancing payment and first payment on account: 31 January following the end of the tax year; second payment on account: 31 July; (paper filing: 31 October). Unchanged as of 2026-07-19 — trusts remain outside the April 2026 MTD ITSA rollout.
Added to the registerTRS registration backstop date for trusts pre-dating the TRS expansion
1 September 2022
Added to the registers.144 IHTA 1984 two-year read-back window for discretionary will-trust appointments
two years from date of death (s.144 IHTA 1984: "within the period of two years after his death")
Added to the registerHM Land Registry Form A restriction (RX1) application fee — no fee payable (LRFO 2024 Sch 4 exemption)
£0 — no fee payable. Exempt under Schedule 4 (Exemptions) of the Land Registration Fee Order 2024 (SI 2024/931, in force 9 December 2024): "an application to enter a restriction in Form A in Schedule 4 to the rules" attracts no fee, regardless of who applies (not limited to applications by the registered proprietors). Corroborated by GOV.UK "HM Land Registry: Registration Services fees" (updated 28 April 2025).
ChangedHM Land Registry Form A restriction (RX1) application fee — no fee payable (LRFO 2024 Sch 4 exemption)
HMLR fee position at build against the current fee order→£0
no fee payable. Exempt under Schedule 4 (Exemptions) of the Land Registration Fee Order 2024 (SI 2024/931, in force 9 December 2024): "an application to enter a restriction in Form A in Schedule 4 to the rules" attracts no fee, regardless of who applies (not…
Added to the registerLPA certificate-provider minimum personal-acquaintance period
at least two years (ending immediately before the date the certificate provider signs the LPA certificate)
Added to the registerWill execution — number of witnesses required (Wills Act 1837 s.9)
Two (or more) witnesses, both present at the same time when the testator signs or acknowledges the signature (Wills Act 1837 s.9(1)(c)); each witness then attests and signs in the testator's presence, s.9(1)(d) — not necessarily in each other's presence. Video-witnessing (s.9(2)) applied only to wills made 31 Jan 2020 – 31 Jan 2024 and has expired; physical presence required. Still current law as of 2026-07-19 — the Law Commission's 2025 draft new Wills Act has not been enacted.
Added to the registerMinimum witness age for signing an SSAS trustee retirement deed
18 or over (and independent — not a party to the deed): per HM Land Registry Practice Guide 8, no statutory minimum age exists, but gov.uk guidance advises the witness be no younger than 18; 18+ non-party is the settled best-practice instruction
Added to the registerIHT205 excepted-estate form abolition date — one Signum pack still presents IHT205 as a live current option, contradicting the correct post-abolition wording used in its own paired email
IHT205 abolished for deaths on or after 1 January 2022 (Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021, SI 2021/1167). Excepted estates now report estate information directly on the probate application (PA1P/PA1A) — no separate HMRC return. IHT205 survives only for deaths from 6 April 2011 to 31 December 2021.
ChangedIHT205 excepted-estate form abolition date — one Signum pack still presents IHT205 as a live current option, contradicting the correct post-abolition wording used in its own paired email
IHT205 is used for excepted estates below the IHT threshold; IHT400 is required where IHT is payable or the estate exceeds relevant thresholds→IHT205 abolished for deaths on or after 1 January 2022 (Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021, SI 2021/1167). Excepted estates now report estate information directly on the probate application (PA1P/PA1A)
no separate HMRC return. IHT205 survives only for deaths from 6 April 2011 to 31 December 2021.
Added to the registerTransferable Nil Rate Band (TNRB) claim deadline
Within 2 years from the end of the month in which the survivor (second spouse/partner) dies, or if it ends later, 3 months beginning with the date the personal representatives first act as such; HMRC officers have discretion to allow a longer period (IHTA 1984 s.8B(3))
Added to the registerBusiness Property Relief (BPR) rate/allowance for qualifying trading-company shares (regime from 6 April 2026)
100% relief on the first £2.5 million of combined qualifying business and agricultural property (BPR+APR share one allowance, transferable between spouses); 50% relief on the excess (effective 20% IHT charge). Effective for transfers on or after 6 April 2026. The originally-announced £1m allowance was raised to £2.5m by government announcement on 23 December 2025 and the £1m figure never took effect.
ChangedBusiness Property Relief (BPR) rate/allowance for qualifying trading-company shares (regime from 6 April 2026)
BPR at 100% (uncapped) on current law→100% relief on the first £2.5 million of combined qualifying business and agricultural property (BPR+APR share one allowance, transferable between spouses); 50% relief on the excess (effective 20% IHT charge). Effective for transfers on or after 6 April 2026. The originally-announced £1m allowance was raised to £2.5m by government announcement on 23 December 2025 and the £1m figure never took effect.
ChangedBusiness Property Relief (BPR) rate/allowance for qualifying trading-company shares (regime from 6 April 2026)
100% on the first £1,000,000 of qualifying trading value→100% relief on the first £2.5 million of combined qualifying business and agricultural property (BPR+APR share one allowance, transferable between spouses); 50% relief on the excess (effective 20% IHT charge). Effective for transfers on or after 6 April 2026. The originally-announced £1m allowance was raised to £2.5m by government announcement on 23 December 2025 and the £1m figure never took effect.
Added to the registerSignum voluntary VAT registration Effective Date of Registration (EDR)
1 August 2026, or the date of the first deposit, whichever is earlier
Added to the registerUK standard VAT rate
20%
Added to the registerSubscription renewal notice window (Digital Markets, Competition and Consumers Act 2024 compliance)
No fixed statutory window exists. DMCCA 2024 s.259 requires the reminder notice to be given within a trader-specified "reasonable" period stated in the key pre-contract information, in advance of the last cancellation date. The subscription-contract provisions are not yet in force — commencement anticipated spring 2027 (DBT consultation response).
ChangedSubscription renewal notice window (Digital Markets, Competition and Consumers Act 2024 compliance)
No earlier than 28 days before renewal date, no later than 14 days before (presented as a DMCCA 2024 compliance requirement)→No fixed statutory window exists. DMCCA 2024 s.259 requires the reminder notice to be given within a trader-specified "reasonable" period stated in the key pre-contract information, in advance of the last cancellation date. The subscription-contract provisions are not yet in force
commencement anticipated spring 2027 (DBT consultation response).
Added to the registerStatutory consumer cooling-off cancellation period for distance contracts
14 calendar days
Added to the registerPension tax rule change reference date
Announced at Autumn Budget 2024; enacted by Finance Act 2026; in force for deaths on or after 6 April 2027 (not yet in force as of 2026-07-19)
ChangedPension tax rule change reference date
Autumn Budget 2024 (framed as an already-effective change to current law)→Announced at Autumn Budget 2024; enacted by Finance Act 2026; in force for deaths on or after 6 April 2027 (not yet in force as of 2026-07-19)
Re-checkedSolicitor hourly rate (private client / probate)
£200–£450/hr + VAT
Re-checkedFull solicitor / professional estate administration (straightforward estate)
£3,000–£8,000
Re-checkedSolicitor probate fee as % of estate value
1–5% of estate + VAT
Re-checkedGrant-only professional help (get the grant, executor administers the rest)
£900–£3,500 + VAT
Re-checkedContested / disputed probate (litigation)
£5,000–£100,000+
Re-checkedSimple solicitor-drafted will (single)
£150–£500
Re-checkedMirror wills, solicitor-drafted (a couple)
£250–£900
Re-checkedComplex solicitor will (trusts / business / foreign assets)
£500–£2,500+
Re-checkedOnline will service (generic, non-named)
£60–£150
Re-checkedAverage UK funeral cost
£4,510 (traditional attended) / £3,828 (simple)
Re-checkedDirect cremation cost
£1,628
Re-checkedNational Will Register (Certainty) search fee
£65 single search / £140 combined (inc VAT)
Re-checkedEstate administrator hourly rate (correspondence)
£150–£300/hr + VAT
Re-checkedFarewill — will price + corporate facts
£100 single / £160 couple (online); £240 / £380 telephone
Re-checkedWhich? Wills — tiers + price
from £99 single / £156 mirror (self-service)
Re-checkedCourt of Protection gifting application (DEP-04) — court timeline
Uncontested (on the papers): 4–8 months from lodging to decision; directions given/hearing listed: 9–15 months from lodging to decision — both consistent with the current practitioner envelope (typical CoP application 4–6 months to order; uncontested ~5–8 months; in practice 9–12+ months where directions/hearing arise; observed statutory-will case ~8 months; deputyship turnaround ~25 weeks as of Oct 2025)
Re-checkedCourt of Protection deputyship application — typical timeline from submission to deputyship order
6–9 months from submission to order (house standard, retained). No official HMCTS/COP timescale is published anywhere — gov.uk/become-deputy states none and MoJ Family Court Statistics Quarterly carries no deputyship timeliness measure. Current practitioner consensus: typically 4–6 months for straightforward applications, extending to 6–12 months when complex/contested; 6–9 months is inside that spread and conservatively safe for client-facing copy.
Re-checkedDeputyship order — registration with financial institutions / OPG deputyship register, turnaround
1–2 weeks (banks publish 10–11 working days: NatWest "within 10 working days", Nationwide "up to 11 working days")
Re-checkedTitle Research market rate for missing-beneficiary tracing (roster candidate, unengaged)
Fixed fee £450 plus VAT and disbursements for tracing a missing beneficiary in the UK; contingency fees explicitly not offered (fixed fee or time & expense only)
Re-checkedEstatesearch market rate for beneficiary identity/bankruptcy checks (roster candidate, unengaged)
£11–£14 + VAT per beneficiary (Identity & Insolvency Check: Standard £11 + VAT, Premium £14 + VAT; ID-only Basic check £4 + VAT; overseas bankruptcy from £50 + VAT)
Re-checkedTypical unoccupied-property insurance policy unoccupancy trigger period
Commonly 30 or 60 consecutive days (some insurers 45); varies by insurer and policy wording
2 Jul 20269 entries
Added to the registerGazette deceased estates notice (s.27 TA 1925), online submission
£115.86 inc VAT (£96.55 + VAT)
ChangedGazette deceased estates notice (s.27 TA 1925), online submission
£82→£115.86 inc VAT (£96.55 + VAT)
old online notice price still on executor copy — confirmed stale vs Gazette 2026 price list, 2026-07-02
Added to the registerNHS-funded nursing care (FNC) standard weekly rate
£267.68
ChangedNHS-funded nursing care (FNC) standard weekly rate
£254.06→£267.68
2025/26 rate — superseded from 1 April 2026 (gov.uk 9 Mar 2026 + NHS.uk)
Added to the registerSealed copy of the probate grant, ordered concurrently with the application
£2
Added to the registerCertified copy of a death certificate (GRO / registrar), England & Wales
£12.50
Added to the registerCourt of Protection deputyship fees (application / hearing / appeal / copy of document)
£432 / £266 / £272 / £8
Added to the registerCare-charging reform status (Dilnot cap / £100k / £20k)
cancelled
ChangedCare-charging reform status (Dilnot cap / £100k / £20k)
postponed→cancelled
reforms were cancelled outright 29 July 2024, not postponed/delayed — corrected 2026-07-02
25 Jun 20261 entry
ChangedIHT threshold freeze end date
2030→2031
extended from 2030 to 2031 per Nov 2025 Autumn Budget — Joel approved 2026-06-25. Regexes tightened 2026-07-11: current=2031-only (was 203[01], which counted stale 2030 as coverage
19 Jun 20261 entry
ChangedLPA registration fee (per document)
£82→£92
reduced to £92 — caught by stat-scan, Joel signed off 2026-06-19
Figures from this register are quoted throughout the site — in the inheritance tax calculator, across the free form walkthroughs, and in the library briefs. Each of those pages carries the date its figures were last checked.
Figure alerts · one letter per change
When a number that affects your estate moves, we write to you.
One letter per change — nothing else. No newsletter, no offers, and nothing sent in a week when nothing has moved. You can stop them at any time.
§4
Common questions
Five questions about the register, answered plainly. If yours is not here, write to us and it will be.
Because you can check our work. Every figure Valoren publishes is held in a register alongside its current value, and every change to it is written into a dated log that anyone can read. We do not quietly correct a number and move on: the value it left behind, the value that replaced it, and the date all stay on the record.
Weekly, against the body that sets them. Court fees, HMRC thresholds and OPG fees are read back against the departments that publish them every week. Market figures — what a solicitor charges, what a funeral costs — have no single official publisher, so each one is checked by hand on its own schedule, from every 3 months to every year depending on how quickly that number tends to move.
It is logged the day it is found, then corrected everywhere it appears. The entry records the old value, the new value and the date. The correction is then run through every page, guide and prepared document that quotes that figure — and if you have asked for figure alerts, you are written to as well.
A document you already hold is a record of what was true on the day it was prepared, and it does not change in your hands. What changes is the live version: when a figure moves, the correction reaches the pages and the documents we prepare from that day forward. If you have asked for figure alerts, the change reaches you by letter as well, so you know which number in your file has moved.
From the bodies that set them. Statutory figures come from GOV.UK, HMRC, the Office of the Public Guardian and HM Courts & Tribunals Service. Market figures come from named published sources — a firm's own price list, a published guideline rate, a market survey — and each one carries the source it was last checked against, linked in the table above.