HMRC & IHT

Trooper21

We applied for probate and IHT in February 2021, we have recieved the grant of probate but nothing from HMRC.

Does anybody know how far behind HMRC are with Covid etc? It's an application from APR so quite complex I think. Our solicitor has said we are being optimistic hoping for August.

numbersrule

We submitted IHT400 on 11th June 2021 and received confirmation from HMRC in paper post dated 5th July 2021 that they had emailed IHT421 to HMCTS Probate.
So did you send IHT421 to HMRC with your February submission?
I assume you must have done because Probate has been granted.
Perhaps a telephone call to HMRC on 0300 123 1072 should clear up what the position is.  Have your IHT reference to hand.
We had no APR entitlement so can't comment on that.

Trooper21

Hi

Thanks for that, that's really useful. Basically we have been advised against chasing it up, but yes we submitted both at the same time. I will ask the solicitor if she has had notification that it's been recieved.

Trooper21

Also, have they given you any indication as to how long you can anticipate waiting for the IHT421 to be processed?

It's just taking so long, and I know we are all working in really weird times, but I just want to draw a line under the whole process. Nobody is being very enthusiastic about how long IHT claims take with APR applications

numbersrule said:

We submitted IHT400 on 11th June 2021 and received confirmation from HMRC in paper post dated 5th July 2021 that they had emailed IHT421 to HMCTS Probate.
So did you send IHT421 to HMRC with your February submission?
I assume you must have done because Probate has been granted.
Perhaps a telephone call to HMRC on 0300 123 1072 should clear up what the position is.  Have your IHT reference to hand.
We had no APR entitlement so can't comment on that.

numbersrule

In the HMRC letter dated 5th July they said ' If you have not heard from us by 27th September you can assume that we have no questions to ask about the information or values you've given on the form IHT400.  We may still ask questions about changes you tell us about at a later date.'

In the last sentence they mean changes you tell HMRC about on Corrective Account C4 which is the form used to notify changes to provisional values identified on the initial submission of IHT400.

You need to get to the bottom of why you have not received an equivalent letter.  Given that Probate has been granted I strongly suspect that it may have been lost in the post unless your solicitor is the correspondence address and she has the letter.

numbersrule

Also, when you say it's taking so long, what exactly are you waiting for?
If you've got Probate there must be plenty you can get on with in terms of dealing with financial institutions or property.  You will only need more confidence in the HMRC IHT position / clearance certificate when you are ready to make the final distribution(s).

Trooper21

numbersrule said:

Also, when you say it's taking so long, what exactly are you waiting for?
If you've got Probate there must be plenty you can get on with in terms of dealing with financial institutions or property.  You will only need more confidence in the HMRC IHT position / clearance certificate when you are ready to make the final distribution(s).

We have made the final distributions, sorted banking etc as we have probate. That side of things was thankfully straightforward.

The IHT position is critical as it's for APR clearance/position statement for us to be able to move forward with that side of things.

Trooper21

numbersrule said:

In the HMRC letter dated 5th July they said ' If you have not heard from us by 27th September you can assume that we have no questions to ask about the information or values you've given on the form IHT400.  We may still ask questions about changes you tell us about at a later date.'

In the last sentence they mean changes you tell HMRC about on Corrective Account C4 which is the form used to notify changes to provisional values identified on the initial submission of IHT400.

You need to get to the bottom of why you have not received an equivalent letter.  Given that Probate has been granted I strongly suspect that it may have been lost in the post unless your solicitor is the correspondence address and she has the letter.

Thank you, I half went to email her last night and thought she must surely know if they haven't recieved it.

She has not confirmed if she has had an acknowledgement letter. She would be the contact and we do have probate, we have just been told it can take upto a year and that there are significant delays with Covid? It's also the APR aspect too, we are expecting it to be scrutinised, it's just the wait is difficult for my family. I will chase up and report back incase there are others int he same situation.

Keep_pedalling

Trooper21 said:

numbersrule said:

Also, when you say it's taking so long, what exactly are you waiting for?
If you've got Probate there must be plenty you can get on with in terms of dealing with financial institutions or property.  You will only need more confidence in the HMRC IHT position / clearance certificate when you are ready to make the final distribution(s).

We have made the final distributions, sorted banking etc as we have probate. That side of things was thankfully straightforward.

The IHT position is critical as it's for APR clearance/position statement for us to be able to move forward with that side of things.

For the uninitiated what is APR clearance?

Trooper21

A reference for farmers basically.

Agricultural Property Relief which is a another IHT ref form.

Trooper21

I have just rang both the solicitor and HMRC.

Solicitors secretary said they were experiencing massive delays...

Rang HMRC - they said the agricultural team operate on a 12 week review basis - which we are now over. But they don't notify you?

I was advised to ring or get the solicitor to ring to chase the review which I don't want to do, I just wanted an idea of timeline.

I'm not sure what to do, she asked me if the solicitor was wanting to apply a completion certificate and I said no, she's waiting to hear from you?

I thought you only applied for a completion certificate when you had paid/had your application signed off?