Probate an IHT

[Chrissie18]

Hi,

I am currently administering my late Mother’s Estate which is subject to IHT. All IHT forms have been sent to HMRC and the amount I calculated as owing has been paid by the bank. I have today received an email from the Probate Office advising me I can swear the oath in order to receive Probate. My question is:

The Grant of Representation has a £ value on it. What happens if HMRC query the value of the Estate (the only thing they could query is the value of the property, I had 3 x Estate Agent valuations which I sent off with the forms)? Surely the Probate value could then change?

Also, anyone know what the backlog at HMRC is at the moment?

many thanks in advance.

[Lee Young]

It does not matter to the grant of representation if the value of the estate changes.

There is delay with HMRC but you just have to keep on to them.