How to Complete the English Probate Application Forms: A Practical Guide to the Hong Kong Probate Registry

The number of non-contentious probate applications filed in the High Court of Hong Kong rose by 11.2% year-on-year to 28,741 in 2024, according to the Judiciary’s Annual Report 2024, a trend driven not only by an ageing population but also by a sharp increase in cross-border estates. For a growing cohort of Hong Kong families, the deceased held assets in both Hong Kong and England & Wales — a common scenario for those who purchased UK property during the pre-2020 migration wave or maintained London-based investment portfolios through BVI holding structures. The Hong Kong Probate Registry (HKPR) requires a separate application for the Hong Kong grant, but the mechanics of the English probate process — governed by the Non-Contentious Probate Rules 1987 (SI 1987 No. 2024) and administered by the Probate Service of the High Court of England and Wales — present a distinct procedural hurdle. Executors and their legal counsel must navigate two parallel but independent jurisdictions, each with its own forms, valuation thresholds, and inheritance tax (IHT) triggers. This guide provides a step-by-step breakdown of how to complete the English probate application forms from Hong Kong, covering the PA1P and PA1A forms, the IHT400 and IHT205 returns, and the specific requirements for foreign-domiciled applicants under the Inheritance Tax Act 1984.

The Two-Track System: PA1P vs. PA1A and the IHT Threshold

The English Probate Service operates a bifurcated application system based on the estate’s gross value and whether Inheritance Tax is payable. The key threshold is the Nil Rate Band (NRB), which for the 2025/26 tax year stands at £325,000, unchanged since April 2009 under the Inheritance Tax Act 1984, s. 8A. An estate valued below this figure qualifies for the simplified PA1A form (short probate application), while estates exceeding the NRB must use the full PA1P form and submit a detailed IHT400 account.

The PA1A Route: Estates Below £325,000

The PA1A form is a four-page document designed for straightforward estates where no IHT is due. The executor must confirm that the gross value of the estate (including all UK-situs assets, but excluding assets held under a qualifying trust) does not exceed the NRB. Crucially, for Hong Kong-based executors, the PA1A requires a declaration that the deceased was domiciled in England and Wales for IHT purposes or, if not, that the value of UK-situs assets alone falls below the threshold. Under the Inheritance Tax Act 1984, s. 6(1), non-UK domiciled individuals are only chargeable to IHT on their UK-situs assets; their worldwide estate is disregarded for this purpose. Therefore, a Hong Kong permanent resident who owned a London flat valued at £280,000 and had no other UK assets would qualify for the PA1A route, even if their total worldwide estate exceeded £10 million. The form must be signed by the executor in the presence of a qualified witness — a solicitor, a commissioner for oaths, or a notary public — and cannot be signed remotely. For executors residing in Hong Kong, this means attending a physical appointment at a Hong Kong law firm or the British Consulate-General in Admiralty.

The PA1P Route: Estates Above £325,000 or Where IHT Is Payable

The PA1P form is a 12-page document that requires a full inventory of the estate’s UK-situs assets and liabilities, plus a supporting IHT400 account. The PA1P must be accompanied by the original grant of representation from the foreign jurisdiction — in this case, the Hong Kong grant of probate or letters of administration — or a sealed copy certified by the Hong Kong Probate Registry. The English Probate Service will not issue a grant until it has seen the Hong Kong grant, even if the deceased was domiciled in England. This creates a sequencing problem: the executor must first obtain the Hong Kong grant, then apply for the English grant, which can delay distribution of UK assets by three to six months. The PA1P also requires the executor to list every UK asset with its open market value at the date of death, supported by professional valuations where the asset is not publicly traded (e.g., a London residential property requires a RICS Red Book valuation).

Completing the IHT400: The Full Inheritance Tax Account

For estates exceeding the NRB or where the deceased had made lifetime gifts exceeding £325,000 within the seven years preceding death, the executor must submit an IHT400 account to HM Revenue & Customs (HMRC) before applying for probate. The IHT400 is a 24-page document with 18 supplementary schedules (IHT401 through IHT421), each covering a specific asset class or relief.

Schedule IHT404: UK Land and Buildings

This schedule requires a detailed breakdown of each UK property, including the full postal address, the title number from HM Land Registry, the date of acquisition, and the open market value at death. The executor must also declare any outstanding mortgage or secured loan, which is deducted from the gross value to arrive at the net chargeable value. For a Hong Kong executor managing a London buy-to-let portfolio, each property must be listed separately; the IHT400 does not allow aggregation. The valuation must be supported by a written report from a RICS-registered surveyor, and HMRC may request a copy of the report for audit purposes. Failure to provide adequate valuations can result in a penalty under the Inheritance Tax Act 1984, s. 247, which imposes a fixed penalty of up to £3,000 for an incorrect return.

Schedule IHT405: Stocks, Shares, and Listed Securities

This schedule covers all UK-listed shares, gilts, and collective investment schemes. The executor must list each holding by its ISIN code, the number of units, and the closing mid-market price on the date of death. For Hong Kong-based executors who hold UK equities through a Hong Kong brokerage account or a BVI SPV, the situs of the asset determines IHT liability. Under English common law, shares in a UK-incorporated company are deemed to be UK-situs regardless of where the share certificate is held. This means a Hong Kong resident who owned shares in HSBC Holdings plc (UK-incorporated) through a Hong Kong brokerage account still owes IHT on those shares at 40% above the NRB. The IHT405 schedule must be cross-referenced with the IHT400 main account, and HMRC will cross-check the declared values against publicly available data from the London Stock Exchange.

Schedule IHT406: Lifetime Gifts and Transfers

This schedule captures all chargeable lifetime transfers made by the deceased within the seven years preceding death. For a wealthy Hong Kong family, this often includes gifts of cash to children for UK property purchases, transfers of shares into family trusts, or payments into offshore trust structures. Under the Inheritance Tax Act 1984, s. 3A, gifts made more than seven years before death are exempt from IHT, but those within the seven-year window are subject to tapering relief. The executor must list each gift with the date, the value at the time of transfer, and the identity of the recipient. Failure to disclose a lifetime gift that later comes to light during an HMRC compliance check can result in a penalty of up to 100% of the tax due under the Finance Act 2007, Schedule 24.

Applying as a Foreign Executor: The PA1P and the Oath for Executors

The English Probate Service requires all applicants to swear an Oath for Executors (Form PA1P, Part 7) before a solicitor or commissioner for oaths. For Hong Kong-based executors, this presents a logistical challenge: the oath must be sworn in the presence of a person authorised to administer oaths in England and Wales, or a notary public in Hong Kong who can issue a notarial certificate that is then apostilled under the Hague Convention of 1961.

The Oath for Executors: Key Declarations

The oath requires the executor to swear that they will “well and truly administer the estate” and that they will “pay all just debts and testamentary expenses.” The executor must also confirm that the deceased died domiciled in England and Wales, or, if not, that the grant is limited to the UK-situs assets. For a Hong Kong resident who died domiciled in Hong Kong, the oath must state the deceased’s last permanent address in Hong Kong and the date of the Hong Kong grant. The oath must be signed in the presence of the witnessing officer, who must then complete their own declaration. The Probate Service will reject an oath that is not properly witnessed or that contains incomplete information.

The Hong Kong Grant as a Supporting Document

Rule 30 of the Non-Contentious Probate Rules 1987 requires that where a grant has already been issued in a foreign jurisdiction, the English grant will be issued as a “double probate” or “ancillary grant.” The executor must submit the original Hong Kong grant or a certified copy sealed by the Hong Kong Probate Registry. The Hong Kong grant must have been issued within the preceding 12 months; if it is older, the executor must provide an affidavit explaining the delay. The English Probate Service will retain the Hong Kong grant as part of the application file and will not return it, so the executor should keep a certified copy for their own records.

The IHT205: Short Inheritance Tax Account for Excepted Estates

For estates that fall within the definition of an “excepted estate” under the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (SI 2004/2543), the executor may submit an IHT205 instead of the full IHT400. An excepted estate is one where the gross value of the UK-situs assets does not exceed £1 million, the estate does not include any settled property (trust assets), and the deceased made no chargeable lifetime gifts exceeding £325,000 in the seven years before death.

The IHT205 and the PA1P Combination

The IHT205 is a six-page form that requires a summary of the estate’s assets and liabilities, but not the detailed schedules of the IHT400. The executor must still declare the gross and net values and confirm that the estate qualifies as excepted. For a Hong Kong executor managing a modest London flat valued at £800,000 with no other UK assets and no lifetime gifts, the IHT205 route is available. The form must be submitted to HMRC before the probate application is lodged, and HMRC will issue an IHT205 acknowledgment that must be included with the PA1P application. The Probate Service will not accept a PA1P without the IHT205 acknowledgment or the IHT400 receipt.

The £1 Million Threshold and the NRB Interaction

The excepted estate threshold of £1 million is a gross value test, not a net value test. This means that a London property valued at £1.2 million with a £500,000 mortgage still exceeds the threshold and requires a full IHT400, even though the net equity is only £700,000. The executor must calculate the gross value before deducting any liabilities. For Hong Kong families who purchased London property before the 2015 stamp duty changes, the rapid appreciation of prime central London values has pushed many estates over this threshold. According to the Knight Frank Prime Central London Index, average prices in Mayfair and Knightsbridge rose by 62% between 2015 and 2024, meaning a flat bought for £750,000 in 2015 could now be valued at £1.2 million, triggering the full IHT400 requirement.

Actionable Takeaways for Hong Kong Executors

1. Sequence the grants correctly: Obtain the Hong Kong grant of probate or letters of administration first, then apply for the English ancillary grant — the English Probate Service will not issue its grant without seeing the Hong Kong grant.

2. Engage a RICS surveyor for UK property valuations within three months of death: HMRC requires a Red Book valuation for any UK property in the estate, and the valuation date must be the date of death, not the date of the survey.

3. File the IHT400 or IHT205 before submitting the PA1P: The Probate Service will reject a probate application that does not include the HMRC acknowledgment or receipt for the inheritance tax account.

4. Disclose all UK-situs assets, including shares in UK-incorporated companies held through Hong Kong brokers: The situs rule under English common law determines IHT liability, not the location of the brokerage account.

5. Swear the Oath for Executors before a Hong Kong notary public and obtain an apostille: The oath must be sworn in person; remote witnessing is not accepted, and the notarial certificate must be apostilled under the Hague Convention for the English Probate Service to accept it.