If inheritance tax has to be paid, some of it must be paid probate can begin. The final bill can be paid after probate has been granted.
If a deceased person’s estate is valued at £325,000 or more, it will be liable for inheritance tax.
However, there’s no inheritance tax to pay if:
The estate is left to a spouse or civil partner
The estate is valued at less than £325,000 (or below £500,000 if the deceased’s home is left as part of the estate to their children or grandchildren and their estate is worth less than £2 million).