HMRC code and probate process

ecb271

A postal probate application was submitted in May 2024 and the most recent update was that they were waiting for a tax code from HMRC. We had understood that the probate application was 'being processed' but this article suggests that the tax code is required to submit the application in the first place: https://clarkwillis.com/inheritance-tax-code-probate/#:~:text=Share this post:-,Probate applications that require a full Inheritance tax account

Is anyone able to shed some light on whether this tax code is actually the start of the probate process or whether the application may have progressed to a point without this tax code?

We are in a chain with a probate property and trying to understand more about likely timescales, so not directly involved with the probate application. We expect that there will be inheritance tax to pay based on the value of the property.

poppystar

The probate application may well have been looked at but any inheritance tax will have to be paid first and a code issued by HMRC before probate can be granted (assuming as you say that inheritance tax does need to be paid on the estate )

ecb271

Thanks. Does the code allow inheritance tax to be paid or show that inheritance tax has been paid (or doesn't need to be if applicable)?

poppystar

As I understand it, it tells the Probate registry that the IHT forms have been looked at and IHT paid, if necessary. 

ecb271

An update for anyone who may have a similar question - the probate was granted within a couple of weeks of the code being issued.