{ "publisher": "Valoren", "statement": "UK estate-administration figures. 12 of 20 tracked figures were found on their official gov.uk source page on the date shown against each; the rest are published as internally consistent, not as verified.", "verified_as_of": "2026-09-17", "earliest_open_check": "2026-09-17", "internally_consistent_as_of": "2026-09-17", "next_check_due": "2026-09-25", "method": "Each tracked figure is checked for presence on its own gov.uk source page by the Valoren stat-scan bot; the per-figure result and date are listed under `verification`. Figures are reviewed by a human before publication.", "source_registry": "https://valoren.uk/figures", "verification": [ { "id": "S01_NRB", "path": "iht.nil_rate_band", "label": "Nil-rate band", "source": "https://www.gov.uk/inheritance-tax", "status": "CONFIRMED", "verified_against_source": "2026-09-17", "last_checked": "2026-09-17" }, { "id": "S01_RNRB", "path": "iht.residence_nil_rate_band", "label": "Residence nil-rate band", "source": "https://www.gov.uk/guidance/inheritance-tax-residence-nil-rate-band", "status": "CONFIRMED", "verified_against_source": "2026-09-17", "last_checked": "2026-09-17" }, { "id": "S01_IHT_RATE", "path": "iht.headline_rate_pct", "label": "IHT headline rate", "source": "https://www.gov.uk/inheritance-tax", "status": "CONFIRMED", "verified_against_source": "2026-09-17", "last_checked": "2026-09-17" }, { "id": "S01_CHARITABLE_RATE", "path": "iht.charitable_rate_pct", "label": "Reduced charity rate", "source": "https://www.gov.uk/inheritance-tax", "status": "CONFIRMED", "verified_against_source": "2026-09-17", "last_checked": "2026-09-17" }, { "id": "GIFTS_ANNUAL", "path": "gifts.annual_exemption", "label": "Annual gift exemption", "source": "https://www.gov.uk/inheritance-tax/gifts", "status": "CONFIRMED", "verified_against_source": "2026-09-17", "last_checked": "2026-09-17" }, { "id": "S04_PROBATE_FEE", "path": "probate.application_fee", "label": "Probate application fee", "source": "https://www.gov.uk/applying-for-probate/fees", "status": "CONFIRMED", "verified_against_source": "2026-09-17", "last_checked": "2026-09-17" }, { "id": "S03_LPA_FEE", "path": "lpa.registration_fee_per_doc", "label": "LPA registration fee", "source": "https://www.gov.uk/power-of-attorney/register", "status": "CONFIRMED", "verified_against_source": "2026-09-17", "last_checked": "2026-09-17" }, { "id": "DEPUTY_APP_FEE", "path": "deputyship.application_fee", "label": "Deputyship application fee", "source": "https://www.gov.uk/become-deputy/fees", "status": "CONFIRMED", "verified_against_source": "2026-09-17", "last_checked": "2026-09-17" }, { "id": "S05_STATE_PENSION", "path": "state_pension.new_sp_weekly", "label": "Full new State Pension (weekly)", "source": "https://www.gov.uk/new-state-pension/what-youll-get", "status": "CONFIRMED", "verified_against_source": "2026-09-17", "last_checked": "2026-09-17" }, { "id": "CARE_RESIDENTIAL", "path": "care.avg_weekly_residential", "label": "Average residential care (weekly)", "source": null, "status": "INTERNAL", "verified_against_source": null, "last_checked": "2026-09-17" }, { "id": "CARE_NURSING", "path": "care.avg_weekly_nursing", "label": "Average nursing care (weekly)", "source": null, "status": "INTERNAL", "verified_against_source": null, "last_checked": "2026-09-17" }, { "id": "FNC_WEEKLY", "path": "care.fnc_weekly", "label": "NHS-funded nursing care (FNC) standard weekly rate", "source": null, "status": "INTERNAL", "verified_against_source": null, "last_checked": "2026-09-17" }, { "id": "FUNERAL_CREMATION", "path": "funeral.avg_cost_cremation_with_service", "label": "Average cremation with service", "source": null, "status": "INTERNAL", "verified_against_source": null, "last_checked": "2026-09-17" }, { "id": "FUNERAL_BURIAL", "path": "funeral.avg_cost_direct_burial", "label": "Average direct burial", "source": null, "status": "INTERNAL", "verified_against_source": null, "last_checked": "2026-09-17" }, { "id": "PROBATE_SEALED_COPY", "path": "probate.sealed_copies_each", "label": "Sealed copy of the probate grant (ordered with the application)", "source": null, "status": "INTERNAL", "verified_against_source": null, "last_checked": "2026-09-17" }, { "id": "DEATH_CERTIFICATE", "path": "certificates.death_certificate_copy", "label": "Certified copy of a death certificate (GRO / registrar)", "source": null, "status": "INTERNAL", "verified_against_source": null, "last_checked": "2026-09-17" }, { "id": "GAZETTE_S27_NOTICE_FEE", "path": null, "label": "Gazette deceased-estates notice (s.27 TA 1925), online", "source": null, "status": "INTERNAL", "verified_against_source": null, "last_checked": "2026-09-17" }, { "id": "INTESTACY_SPOUSE_LEGACY", "path": "intestacy.spouse_statutory_legacy", "label": "Intestacy statutory legacy (spouse/civil partner)", "source": "https://www.legislation.gov.uk/uksi/2023/758/made", "status": "CONFIRMED", "verified_against_source": "2026-09-17", "last_checked": "2026-09-17" }, { "id": "EXCEPTED_ESTATE_GIFT_LIMIT", "path": "iht.excepted_estate_gift_limit", "label": "Excepted estate — 7-year gift limit", "source": "https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06013", "status": "CONFIRMED", "verified_against_source": "2026-09-17", "last_checked": "2026-09-17" }, { "id": "EXCEPTED_ESTATE_GROSS_CEILING", "path": "iht.excepted_estate_gross_ceiling", "label": "Excepted estate — gross value ceiling (exempt route)", "source": "https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06013", "status": "CONFIRMED", "verified_against_source": "2026-09-17", "last_checked": "2026-09-17" } ], "rates": { "iht": { "nil_rate_band": 325000, "residence_nil_rate_band": 175000, "headline_rate_pct": 40, "charitable_rate_pct": 36, "charitable_threshold_pct": 10, "bpr_apr_allowance_per_person": 2500000, "bpr_apr_couples_combined": 5000000, "bpr_apr_above_allowance_rate_pct": 50, "rnrb_taper_threshold": 2000000, "rnrb_fully_gone_at": 2350000, "frozen_until": "2031-04-01", "_frozen_until_changed": "2026-06-25: extended from 2030 to 2031 per Nov 2025 Autumn Budget (GOV.UK confirmed). Perplexity P1, Joel approved.", "pct_estates_paying": 4, "pension_iht_from": "2027-04-01", "instalment_interest_rate_pct": 7.75, "taper_years_3_4_rate_pct": 32, "taper_years_4_5_rate_pct": 24, "taper_years_5_6_rate_pct": 16, "taper_years_6_7_rate_pct": 8, "excepted_estate_gross_ceiling": 3000000, "excepted_estate_gift_limit": 250000, "_excepted_estate_added": "2026-08-27 (T575 figure registration): gov.uk states the ceiling as '£3 million', our copy states it as '£3,000,000' — same figure, different form. Source: https://www.gov.uk/valuing-estate-of-someone-who-died (both figures present, confirmed by direct fetch before registering)." }, "intestacy": { "spouse_statutory_legacy": 322000, "_source": "The Administration of Estates Act 1925 (Fixed Net Sum) Order 2023, SI 2023/758 (in force 26 July 2023) — confirmed by direct fetch of legislation.gov.uk/uksi/2023/758/made before registering, 2026-08-27. The pre-existing code comment on IntestacyCheckerPage.jsx citing SI 2023/912 was wrong (that instrument is the Public Service Pension Schemes Rectification Regulations 2023, unrelated) — corrected in the same pass." }, "gifts": { "annual_exemption": 3000, "small_gift_limit": 250, "wedding_gift_child": 5000, "wedding_gift_grandchild": 2500, "wedding_gift_other": 1000 }, "probate": { "application_fee": 526, "application_fee_rising_to": 526, "sealed_copies_each": 2, "sealed_copies_each_rising_to": 2, "rising_from_date": "2026-07-13", "_rising_note": "FLIPPED 2026-07-12 (day before the 13 July 2026 change, Joel approved — treat as live): application_fee £300→£526, sealed_copies_each £16→£2, per HMCTS 19 June 2026 confirmation (subject to parliamentary approval). Sealed copy fee applies to sealed copies of the probate GRANT ordered with the application, NOT death certificates (certificates.death_certificate_copy, £12.50 flat, unaffected).", "fee_threshold": 5000, "typical_timeline_weeks_low": 4, "typical_timeline_weeks_high": 12, "_typical_timeline_weeks_note": "This is GOV.UK's stated guidance range (\"usually within 12 weeks\"), not a measured figure — do not conflate with the Ministry of Justice's MEASURED Family Court Statistics Quarterly figures (5-week mean / 1-week median across all probate grants, Jan–Mar 2026; 14 weeks mean for stopped grants, 2 weeks for unstopped), which src/pages/ProbateApplicationStoppedPage.jsx cites separately. Added 2026-08-11 per canon/designs/AI_SEARCH_BUILD_2026-08/page-probate-application-stopped.md §9 row 3 / §11." }, "deputyship": { "application_fee": 432, "application_fee_rising_to": 432, "hearing_fee": 266, "hearing_fee_rising_to": 266, "appeal_fee": 272, "appeal_fee_rising_to": 272, "copy_of_document_fee": 8, "copy_of_document_fee_rising_to": 8, "rising_from_date": "2026-07-13", "_rising_note": "FLIPPED 2026-07-12 (day before the 13 July 2026 change, Joel approved — treat as live): application £421→£432, attended hearing £259→£266, appeal £265→£272, copy of a document £5→£8, per HMCTS/MoJ 19 June 2026 confirmation (same order as probate). OPG supervision/assessment fees below are unaffected.", "new_deputy_assessment_fee": 100, "supervision_general_annual": 320, "supervision_minimal_annual": 35, "minimal_supervision_estate_under": 21000, "supervision_exemption_income_under": 12000 }, "lpa": { "registration_fee_per_doc": 92, "registration_weeks_low": 8, "registration_weeks_high": 10, "_registration_weeks_note": "2026-08-09: added — FiguresHubPage.jsx hardcoded '~20 weeks' (the 2022-2024 backlog-era figure) while FigureGuide_LpaFees.jsx correctly said 8-10 weeks, a live cross-page contradiction on the OPG registration timeline. 8-10 weeks is the current published OPG time per canon/SONAR_FIGURE_CHANGELOG.md's 2026-07-19 sweep, which already corrected this exact figure in six Signum files.", "epa_registration_fee_per_doc": 92, "_epa_note": "2026-09-09 (T904 item (d)): the EPA registration fee gets its OWN key rather than sharing registration_fee_per_doc with the LPA. An EPA is a different instrument (pre-Oct-2007, no longer creatable, still registrable) that happens to charge the same £92 today — equality is not identity, and sharing one key meant a freshness verification of one silently claimed the other. Verified 2026-09-09 on gov.uk/enduring-power-attorney-duties/register-an-enduring-power-of-attorney: \"It costs £92 to register an EPA\" (form EP2PG). ⛔ If one fee moves and the other does not, this is why there are two keys." }, "state_pension": { "new_sp_weekly": 241.3, "tax_year": "2026-27" }, "care": { "avg_weekly_residential": 1299, "avg_weekly_nursing": 1535, "fnc_weekly": 267.68, "capital_threshold_upper": 23250, "capital_threshold_lower": 14250, "personal_expenses_allowance_weekly": 31.8, "minimum_income_guarantee_weekly": 241.45, "dilnot_reform_status": "cancelled 29 July 2024 — Casey Commission live (no reform figures legislated)", "_source": "carehome.co.uk Jun 2026; FNC standard rate 2026-27; Care Act 2014 thresholds; DHSC PEA/MIG 2026-27" }, "funeral": { "avg_cost_cremation_with_service": 3518, "avg_cost_direct_burial": 4002 }, "certificates": { "death_certificate_copy": 12.5, "birth_certificate_copy": 12.5, "_note": "GRO / local register office certified copy fee, England & Wales. £11 until Feb 2024, £12.50 since. Verified gov.uk/order-copy-birth-death-marriage-certificate 2026-07-02." }, "social_fund": { "funeral_payment_other_cap": 1000, "_note": "Social Fund Maternity and Funeral Expenses (General) Regulations 2005 — flat-rate contribution toward funeral director/flowers/transport costs, separate from the IHT wedding-gift exemption (which coincidentally shares this figure). Added 2026-07-12 to decouple form-sf200 from R.gift_wedding_other." } } }