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An estate affidavit is a sworn statement submitted in probate proceedings to provide evidence about the deceased's estate. It is used in various circumstances, such as explaining why a will was not executed formally, confirming the identity of beneficiaries, or providing additional information required by the Probate Registry. It must be sworn before a commissioner for oaths and forms part of the court record.

The Probate Registry may require an affidavit where the deceased's will has an irregular execution, where there is doubt about the testator's capacity at the time of making the will, where the original will has been lost, or where a grant of letters of administration with will annexed is needed. The Non-Contentious Probate Rules 1987 specify the circumstances and the content required.

Any adult with knowledge of the relevant facts can swear an estate affidavit. In probate proceedings this is typically the personal representative (executor or administrator) or a witness to the will. The affidavit must be sworn before a solicitor authorised as a commissioner for oaths, a notary public, or a court officer. An affirmation can be made instead of an oath by those with no religious belief.

The affidavit should identify the deceased by full name, date of death, and last address. It should state the deponent's relationship to the deceased and the basis of their knowledge. It must address the specific issue the Probate Registry has raised, supported by relevant facts. Any documents referred to should be exhibited. The affidavit must conclude with a statement signed in the presence of a commissioner for oaths.

The inheritance tax valuation of the estate is submitted on the HMRC IHT400 or IHT205 form separately from the probate affidavit. However, an estate affidavit that addresses the estate's assets and liabilities should be consistent with the IHT account. Discrepancies between the two can cause delays in the grant being issued and may attract HMRC scrutiny of the estate's tax compliance.

An estate affidavit is primarily a document used in non-contentious probate. Where beneficiaries dispute the will's validity or the estate's administration, the matter becomes contentious and is dealt with by litigation in the Chancery Division of the High Court. The affidavit evidence from non-contentious proceedings may still be relevant, but additional evidence and court directions will be required in a contested probate claim.

Swearing a false affidavit in probate proceedings is a criminal offence under the Perjury Act 1911, carrying a maximum penalty of seven years' imprisonment. Personal representatives who provide false information about the estate may also face civil liability to beneficiaries and creditors. HMRC can also investigate and issue penalties where the false information affects the inheritance tax position of the estate.

Once all required documents (including any affidavits) have been submitted, the Probate Registry currently takes several weeks to process applications, though timescales vary. Complex applications requiring additional correspondence take longer. Personal representatives should submit affidavits promptly once requested to avoid unnecessary delays. Using a solicitor to prepare the affidavit reduces the risk of it being rejected for procedural defects.