Probate House Sale Calculator

Selling a house during probate: what actually happens

When someone dies owning a property, their executors or administrators (the personal representatives, or "PRs") usually cannot legally complete the sale of that property until the Grant of Probate or Letters of Administration has been issued. You can market the property beforehand – instruct an estate agent, accept offers, even exchange contracts in some cases – but completion normally waits for the grant. Once the grant arrives, the property can be sold like any other, with the proceeds becoming part of the estate to be distributed to beneficiaries after debts, tax and costs are settled. This calculator focuses on the financial side of that sale: what Capital Gains Tax (if any) the estate owes, what it costs to keep an empty property safe and insured, and what you are likely to net once everything is paid.

How the calculator works

Enter the probate value – the property's market value at the date of death, as used (or to be used) on the Inheritance Tax return. This figure, not the original purchase price, becomes the personal representatives' "cost" for Capital Gains Tax purposes; it is often called the CGT uplift on death because any gain the deceased built up during their lifetime is wiped out. Add the expected or agreed sale price and your estimated selling costs (estate agent fees, conveyancing/solicitor fees, EPC, and so on). The calculator works out:

• Any gain between the probate value and the net sale proceeds
• Capital Gains Tax due, after the estate's own annual exempt amount
• Whether the 60-day CGT reporting deadline applies
• Likely empty-property council tax exposure, based on how long the property will stand vacant
• A reminder to check unoccupied property insurance

Capital Gains Tax on a probate property sale

Because the CGT "cost" is reset to the date-of-death (probate) value, most estates that sell reasonably quickly, at or close to the figure used for probate, owe little or no CGT – the gain simply has not had time to build up. CGT only becomes an issue when the market moves, the original probate valuation was conservative, or the sale drags on and the property appreciates in the meantime. Where there is a gain, personal representatives are taxed broadly like trustees during the "administration period" (the time between death and the estate being finalised): gains on UK residential property are charged at the flat 24% rate in 2026/27, rather than at any individual beneficiary's personal marginal rate. The estate gets its own annual exempt amount – £3,000 – for the tax year of death and the following two tax years, after which the exemption is lost. If a taxable gain arises, the personal representatives normally have to report and pay the CGT to HMRC within 60 days of completion using HMRC's UK Property Return, separately from the estate's other tax affairs.

Selling at a loss: Inheritance Tax relief

If the property is sold for less than its probate value – increasingly common where a valuation was optimistic or the local market has softened – there is no CGT to pay, but it is also worth checking whether the estate can claim relief on the Inheritance Tax already paid. Under the "loss on sale of land" rules, if a qualifying sale of land or buildings owned by the estate happens within four years of the date of death, at a lower price than the original probate valuation, the personal representatives can make a formal claim to substitute the actual sale price for the original valuation, reducing the IHT bill accordingly. The rules have conditions (all qualifying sales within the period generally have to be aggregated, and the relief can be disclaimed if it happens not to help), so this is a case where speaking to a probate solicitor or accountant before making the claim is worthwhile.

The cost stack: what it takes to hold and sell a probate property

Beyond CGT, an empty inherited property carries ongoing running costs until it completes:

• Estate agent fees – typically a percentage of the sale price plus VAT, negotiable and often slightly higher for probate sales because of the added administration.
• Conveyancing/solicitor fees – probate property sales usually need a solicitor who understands the extra paperwork (proof of the grant, dealing with multiple executors, and so on).
• Unoccupied property insurance – standard buildings and contents cover frequently becomes void once a home has been empty for 30 to 60 days. You will typically need to switch to, or add, a specialist unoccupied property policy for the period until completion; premiums vary by property value, location and how long it will stand empty, so get quotes early rather than assume the existing policy still applies.
• Council tax – charged as normal on an empty, unfurnished property once any short initial exemption ends, and potentially subject to a long-term empty homes premium the longer it stays vacant (see below).
• Utilities, security and maintenance – minimum heating to prevent damp/frozen pipes, occasional inspections, garden upkeep and basic security are easy to overlook but matter for both insurance validity and sale-readiness.

Empty homes and council tax premiums

Under the Levelling Up and Regeneration Act 2023, councils in England were given wider powers to charge a premium on homes that have been empty and substantially unfurnished for extended periods, and to apply it sooner than before. In practice many councils can now apply up to a 100% premium (doubling the council tax bill) once a property has been empty for 12 months, rising to up to 200% after 5 years and up to 300% after 10 years. Rules, discretionary exemptions (some councils offer a grace period specifically for probate properties) and exact thresholds vary by local authority, so it always pays to contact the council directly and explain the estate's situation, especially if the sale is likely to take longer than a year.

Worked example

The Whitfield estate includes a house valued at £320,000 for probate. It eventually sells for £340,000, with estate agent and legal costs of £6,500, roughly 8 months after the date of death. The gain is £340,000 − £320,000 − £6,500 = £13,500. After the estate's £3,000 annual exempt amount, the taxable gain is £10,500, taxed at the flat 24% rate for personal representatives, giving CGT of £2,520. Net proceeds to the estate are £340,000 − £6,500 − £2,520 = £330,980. Because completion happened inside 12 months, no empty homes council tax premium applied, though the executors still needed unoccupied property insurance from shortly after the death until completion, and had to report and pay the CGT to HMRC within 60 days of completion.

Frequently asked questions

Do I have to pay Capital Gains Tax when selling a house during probate?

Only if the property sells for more than its probate (date of death) value, after deducting selling costs and the annual exempt amount. If it sells at or below the probate valuation there is usually no CGT to pay, because that valuation already set the base cost for CGT purposes.

What value do I use as the CGT cost – the date of death value or the purchase price?

For CGT purposes, personal representatives use the probate value (the property's market value at the date of death), not what the deceased originally paid for it. This is often called a CGT uplift on death because any gain built up during the deceased's lifetime is wiped out.

Can I get relief if the property sells for less than its probate value?

Possibly. If land or buildings in the estate are sold at a loss compared to the probate value within four years of the death, the executors can elect to substitute the actual sale price for the original probate value, which can reduce the Inheritance Tax bill. This is a formal claim to HMRC with strict conditions, so get professional advice.

What CGT rate do personal representatives pay on a probate property?

Personal representatives are taxed like trustees during the administration period. Gains on UK residential property are charged at the flat higher CGT rate, 24% in 2026/27, rather than at the deceased's or a beneficiary's personal marginal rate. The estate gets its own annual exempt amount, £3,000, for the tax year of death and the following two tax years.

Do I need special insurance for an empty probate property?

Almost always, yes. Standard buildings and contents insurance policies commonly become void once a home has stood empty for 30 to 60 days, depending on the insurer's terms. You typically need a specialist unoccupied property insurance policy for the period between the death and completion of the sale, and should check the existing policy's unoccupied-property clause immediately.

Will I be charged extra council tax while the property is empty?

Possibly. Many councils apply a long-term empty homes premium once a property has been unoccupied and substantially unfurnished for 12 months or more, rising in stages up to 300% of the standard charge after 10 years, under powers in the Levelling Up and Regeneration Act 2023. Some estates qualify for a short exemption period immediately after death, so check with the local council.

How long does it typically take to sell a house during probate?

Obtaining the grant of probate itself commonly takes several months once the application is submitted, and completion usually cannot happen until the grant is issued, although the property can be marketed beforehand. Adding conveyancing time, many probate property sales take somewhere in the region of six months to a year from death to completion, though this varies widely by estate.

Sources: GOV.UK – Valuing the estate of someone who died; GOV.UK – Capital Gains Tax rates; GOV.UK – Applying for probate. Council tax empty-homes premium powers reflect the Levelling Up and Regeneration Act 2023; check your local council for exact thresholds and any probate-specific exemptions.