Successions in England and Wales: new procedure for Probate application as of 17th January 2024
The new procedure will simplify the process and reduce delays, according to HMRC.
From 17 January 2024, those applying for probate in England and Wales will no longer need to complete an IHT421 Probate Summary to submit with their IHT400.
Applicants are required to submit only IHT400 form to HMRC, then they must wait for HMRC to send them an acknowledgement letter that will include a unique code and the estate values to proceed further. The code and values will then be used to register the probate application on the HM Courts and Tribunals Service (HMCTS) online portal.
The new rules are in force in England and Wales only, and The process in Scotland and Northern Ireland will remain the same.
Our professionals at Belluzzo International Partners and Phillips Lewis Smith can assist in this respect.
