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Where Taxpayers and Advisers Meet


Joined:Wed Aug 06, 2008 4:00 pm

Postby musty » Thu Nov 14, 2019 5:17 pm

I am the executor for an elderly relative’s will. She has left her entire estate to her spouse and it is my understanding that as a consequence no inheritance tax will be due. Will I have to apply for probate in THE customary manner, or is there some simplified procedure in such cases.

Joined:Wed Feb 08, 2017 2:33 pm


Postby AnthonyR » Thu Nov 14, 2019 5:35 pm

There's two elements to consider, the first being the probate application and the second being the IHT forms.

The first question to identify is whether you need to apply for probate at all. If their only assets were joint bank accounts and joint property then these will pass automatically to the survivor without probate. Equally if the sole assets are less than £5,000 it's sometimes possible for them to be transferred without probate. However, if there are significant solely owned assets then it's likely you will need to apply for probate.

The second question is that of the IHT forms. There is a simplified IHT form IHT205, which is far easier to deal with than the full IHT400. However, in order to fill in this form you need to meet various criteria, including the estate being worth less than £1m, not making significant gifts in the past 7 years, not benefiting from trusts and various other points you'll find on the second page of the form.
Anthony Rogers LLB CTA TEP
Fusion Partners LLP

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