The Digital Transformation of Probate: What It Means for You
At Complete Estate Protection, we are committed to guiding our clients through every stage of estate administration. In recent years, the probate process in England and Wales has undergone significant digital transformation, impacting how Executors and legal professionals manage estates. With the introduction of online services by HMCTS (Her Majesty’s Courts and Tribunals Service) and HMRC’s evolving approach to Inheritance Tax (IHT) reporting, the landscape of estate administration is changing rapidly.
A More Efficient Probate System
Since January 2019, HMCTS has been developing and refining its online probate service. By November 2020, all Grant of Probate applications were required to be submitted online under the Non-Contentious Probate (Amendment) Rules 2020. This digital shift aims to streamline processes, reducing paperwork and improving turnaround times.
As part of these ongoing improvements, HMCTS continues to expand the range of applications that can be processed online. By the end of 2025, they intend to facilitate more intestacy estate applications through their digital portal. One particularly welcome development is the acceptance of digital signatures, eliminating the need for printing, signing, and posting documents. This update significantly reduces administrative burdens and speeds up the application process for Executors and legal representatives.
HMRC’s Evolving Digital Approach
HMRC has also made strides in modernising the Inheritance Tax process. A key change, introduced on 1 January 2022, simplified reporting requirements for estates below the IHT threshold, leading to the removal of forms IHT205 and IHT217. Additionally, HMRC has streamlined communication by replacing the traditional receipted IHT421 with a unique electronic code sent directly to HMCTS. This change reduces unnecessary delays, making estate administration more efficient.
Printed Signatures: A Step in the Right Direction
Despite these digital advancements, some inconsistencies remain—particularly concerning signature requirements on IHT forms. Historically, all Legal Personal Representatives (LPRs) or Trustees were required to physically sign the IHT400 or IHT100 forms. However, a flexibility introduced during the COVID-19 pandemic allows printed signatures under specific conditions when a professional agent is acting on behalf of the estate.
For this to be accepted, the following criteria must be met:
- The declaration page must include the names and personal details of the LPRs or Trustees.
- The account must contain a clear statement from the agent confirming that all parties have reviewed the account and agreed to the declaration.
HMRC recommends the following wording for this confirmation:
*“As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this Inheritance Tax Account have both:
- Seen the Inheritance Tax Account, and
- Agreed to be bound by the declaration on (page 14 of the IHT400) or (page 8 of the IHT100).”*
Looking Ahead: The Future of Digital Probate
While the progress made by HMCTS in digitising the probate process is commendable, a fully integrated digital experience requires HMRC to align its processes with this modern approach. The continued insistence on wet signatures in some cases contradicts the broader push toward digitalisation and creates unnecessary complications.
The acceptance of printed signatures under specific conditions is a step forward, but a more uniform adoption of digital processes is needed to ensure efficiency. At Complete Estate Protection, we encourage ongoing reform and remain committed to helping our clients navigate these changes.
Staying Informed and Adapting
For now, those managing estate administration must remain adaptable—leveraging digital advancements where possible while still dealing with traditional paperwork where required. Keeping up to date with probate and Inheritance Tax developments is crucial for ensuring that estates are handled as efficiently as possible.
At Complete Estate Protection, we are here to help you navigate these evolving processes with confidence. If you need expert guidance on estate administration, probate, or inheritance tax, don’t hesitate to get in touch with our team.
Contact us today to start your journey toward securing your legacy.
