Probate Application Fee

ganbariya

Hi,


I am the executor for my late mother's estate. I am filling in the IHT400 inheritance tax account form.


I believe I'll need to pay a £215 probate application fee. Can I declare this as a cost to the estate in the IHT400 form? Any idea what box I should declare it in?


Thanks for your help!

Rodders53

No you cannot.

See the guidance notes https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/497788/IHT400_Notes.pdf box 82 page 51.

Tuesday_Tenor

As per message #2, the notes clearly state that you can't include probate fee. Liabilities are those as at dat of death, not subsequent costs.

Funeral expenses are the exception to this rule, as covered in note 81.
It doesn't seem particularly logical to me that the post-death essential expenditure on the funeral is allowed, but the post-death essential expenditure on the probate fee isn't. But it's clear that that's the way it is ...!

In the process of administering the estate you do of course pay for such essential costs out of the estate before distributing it. It's just that they don't affect the tax position and so aren't included on the IHT form.

konark

If you're on means-tested benefits the court fees are waived.

ganbariya

Thank you very much indeed. You're absolutely right - not quite sure how I failed to spot it.


Almost done with the form now - phew!