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 form IHT 205 and sends it with their probate application and other documentation required (usually the death certificate and a copy of any will ( IHTM12041)) to the probate registry.

If no problems arise the probate registry calls the pr in for interview. At the interview the pr swears an oath that the information in the application for the grant is true and correct. The pr also pays the probate fees.

The excepted estate ( IHTM05021) grant is usually issued within two weeks of the interview.

The probate registry sends the IHT 205 to us to monitor the operation of the Excepted Estate process, by looking at a sample of the forms. If we do not contact the prs within 35 days of the grant being issued the pr has automatic clearance from inheritance tax, so long as the estate did meet the excepted estate conditions (IHTM06043).