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Inheritance Tax Return delays slow down probate applications

Inheritance Tax Return delays slow down probate applications
Terry Sharpe Dec 18,2020
blog post

Inheritance Tax Return delays slow down probate applications

HM Revenue and Customs (HMRC) are warning applicants to avoid submitting their grant of representation too soon, as they will be met with delays due to problems with matching up Inheritance Tax Returns and receipts.

The hold-ups are due to HMRC amending the way they process inheritance tax receipts. These are no longer printed, stamped and returned to the applicant. The new process sees a copy of the form being emailed to HM Courts and Tribunals Service (HMCTS) with the applicant being informed this has been received.

The sticking point occurs when the HMCTS Probate Service has to match the Inheritance Tax receipt from HMRC with the probate applications from the applicant. If probate forms are submitted too soon, then the matching up process fails.

It is now advised that applicants wait 20 working days from the date of submitting the Inheritance Tax Return before applying for the grant. This will enable HMRC to have 15 days to process the Tax Return and issue the receipt.