Application for probate and letters of administration

STOP PRESS: From 18 January 2024, customers applying for probate in England and Wales no longer need to complete an IHT421 probate summary to submit with the IHT400 account.  Under a new procedure, HMRC now sends a letter to the PRs or their agent confirming receipt and processing of the IHT400 and provides a unique code and the details of the estate values which are needed to make a probate application to HMCTS Probate. According to HMRC’s Trusts and Estates Newsletter (March 2024), the procedure remains unchanged in Scotland and Northern Ireland. For more information, see: LNB News 18/01/2024 9, HMRC Agent update issue 116 (17 January 2024) and HMRC Trusts and Estates Newsletter (March 2024).

Application for a grant of representation

An application for a grant of representation can be made by post to the relevant district probate registries using application forms PA1P or PA1A or via the MyHMCTS online service. Applications can be made by personal representatives (PRs) personally or through a probate practitioner. While the online procedure is available in many circumstances, it has limitations in terms of more complex

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