IHTM05026 - Is an account required?: procedure for obtaining a grant for an excepted estate (England, Wales and Northern Ireland)

The personal representative (IHTM05012) (PR) completes the probate application forms, and form IHT205 if the death was before 1 January 2022, and sends them to the Probate Registry with the other documents that are needed (usually the death certificate and a copy of any Will). The PR also pays the probate application fee.

After the excepted estate (IHTM05021) grant is issued, the probate registry will send the relevant information or form IHT 205 to us. If we do not contact the PRs within 60 days of the grant being issued (35 days if the death was before 1 January 2022) the PR has automatic clearance from Inheritance Tax, so long as the estate did actually meet the excepted estate conditions (IHTM06043).