IHTM05055 - Submitting the account and obtaining a grant (England, Wales and Northern Ireland): procedure where the personal representative or their agent calculates the tax

The procedure differs between where a solicitor is acting for the personal representative ( IHTM05012) (pr) and where no solicitor is acting for the pr. In all cases the pr or their agent must get an IHT reference from us before they send us the IHT400, IHT421 or any payment.

Where a solicitor or other agent is acting the procedure is as follows

• The amount of tax is calculated when the IHT400 ( IHTM10021) is completed. Where tax is payable the parties send the completed IHT400, including the probate summary form IHT421 and payment to us. If all is in order we will fill in our part of the IHT421 and return it.
• The parties then send the IHT421, the probate application, oath in support of the application and any other papers necessary for the grant ( IHTM05001) to the probate registry. The probate registry issue the grant if all is in order.
• Where it is calculated that no tax is payable the parties send the completedIHT400 and the IHT421 to us. Provided we are happy no tax is due, we will stamp the IHT421 and return it.

Where there is no solicitor acting for the pr the procedure is as follows

In England and Wales

• The pr sends the IHT421 along with the papers necessary and the fee due to obtain the grant to the probate registry. On receipt of this the probate registry perform certain checks, mainly concerned with the validity of any will ( IHTM12043) and verifying the right to act of the pr. The probate registry then arranges to interview the pr. At the interview the pr clarifies any outstanding probate points and swears an oath before a probate registry staff member that the information in the application for grant is true. . If there are no difficulties the probate registry returns the IHT421 to them. The pr then sends the IHT421 and completed IHT400 to us at the same time as they send in the payment of the tax and payslip, if any tax is due. Once we have received payment or are content that no tax is payable, we fill in our part of the IHT421 and pass it to the appropriate probate registry.

In Northern Ireland

• The pr sends the IHT421 and completed IHT400 to us, at the same time they send in the payment of the tax and payslip, if any tax is due. Once we have received payment or are content that no tax is payable, we fill in our part of the IHT421 and return it to the pr. The pr arranges an interview with the Probate Registry and takes the IHT421 and a copy of the IHT400 to the interview. If the Probate Registry are happy that all is in order they will issue the grant