HMRC (Inland Revenue) commits to firm deadlines for IHT400 form compliance checks:

If you are the personal representative of an estate where a full inheritance tax return (the IHT 400) was submitted, you will now be able to assume that the HMRC will not be querying the valuations, nor carrying out a compliance check, if you have not heard more from them within 12 weeks of receiving the stamped IHT421 (Probate Summary form) from them.

There have been complaints that the HMRC takes too long to process these reviews, and that this can cause delay and uncertainty in the administration of estates. Previously HMRC would either approve the return immediately, or carry out a risk assessment which was expected to take about 16 weeks. This meant that there was no certainty about whether the HMRC was still considering a return, making it necessary to obtain formal clearance letters from them to enable the personal representatives to safely wind up the estate.

Personal representatives will still need to report changes in the estate position which affects the amount of inheritance tax payable to the HMRC, but this change should help make it quicker to progress the administration of estates where the HMRC is not reviewing the inheritance tax returns.


At Jordans Solicitors we are pleased to assist you, both in relation to planning your Will, or dealing with probate issues after death. We are on hand to help with any queries you may have in regards to Wills and Probate issues. Our wills and probate solicitors are based in Wakefield, Dewsbury, and Horsforth. Feel free to call us on 0330 300 1103 or request a call back by clicking here.

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