Iht probate (UK)

What this check covers

This term combines two key steps in administering a deceased person’s estate in England and Wales. Inheritance Tax (IHT) is a tax on the estate’s value above the nil-rate band threshold. Probate is the legal authority granted to an executor to deal with the estate. When an estate exceeds the IHT threshold, HMRC must assess and confirm the tax due before the executor can apply for a Grant of Probate. This ensures tax is paid before assets are distributed to beneficiaries.

Key legal requirements

• Calculate estate value and determine if IHT is due using HMRC’s thresholds and reliefs
• Submit an IHT account (IHT400 or IHT205) to HMRC and pay any tax owed
• Obtain a unique tax reference (UTR) from HMRC for the estate
• Include the IHT reference number when applying for the Grant of Probate
• Ensure all IHT forms are accurate to avoid penalties or delays

Why this matters

Failing to correctly assess and pay IHT before applying for probate can lead to financial penalties, interest charges, or legal disputes with HMRC. If probate is granted without confirming IHT liability, executors may face personal liability for unpaid tax. Delays in probate also risk breaching fiduciary duties and delaying beneficiary distributions.

Next step with VetroCheck

Use the Probate Application agent if you want a structured review of the relevant documents and supporting record.

Related reading

• Adoption searches for probate (UK)
• What is a codicil to a will and when is it needed

Compliance note

This glossary content is provided for informational and educational purposes only. It does not constitute formal legal advice, does not create a solicitor-client relationship, and should be checked against current legislation, official guidance, and the facts of the specific case.