IHT installments due and probate application

[iainM]

I am working to complete the IHT account and probate application for my late mother's estate, hopefully to get the application in before next month's fees hike.

The bulk of the tax due is eligible for payment by installments, with the first installment due by Sept 17.

My understanding is that the first installment, as well as the tax not being paid by installments, must be paid to the Revenue before probate will be granted. But working though the IHT400 Calculation and IHT421, it seems only to require the tax not being paid by installments.

I've been unable to find any confirmation either way, but I would prefer to delay payment if possible. Do I need to pay the first installment to gain the grant of probate, or just the portion of the tax bill not eligible for payment by installments?

[maths]

My understanding is that the first installment, as well as the tax not being paid by installments, must be paid to the Revenue before probate will be granted.

Correct. An election is necessary. IHTA 1984 s227.

[bip]

Follow through the IHT400 calculation page, which you will need to do anyway, and you will see at the section on instalments that the first instalment is only due with the lodgement of the IHT400 if the due date for the instalment has passed or is less than 30 days away.