Finalisation of inheritance tax.

MarvinDay

I've recently had to sort out my late mother's estate and this included paying the IHT that was due. 
The sum required was calculated by an agent who specialises in this and the amount estimated to be owed along with all of the associated forms has been submitted to HMRC a few couple of months ago.

Does anyone know how long it usually takes for them to either query the amount sent or to acknowledge that the full and correct  amount has been paid and do they issue a letter or statement to this effect?
I've tried telephoning HMRC twice to enquire about this but the first time I called I was getting transferred from person to person multiple time without a solid answer and the second time I called, I gave up waiting as the call went unanswered for well over 30 minutes.

ProcessMatters

Short answer: it’s normal, and yes, they do eventually confirm — but it can take months.

HMRC don’t usually acknowledge IHT payments quickly. If the forms and payment went in a couple of months ago, it’s very common to hear nothing at all for 3–6 months unless there’s a problem. If they’re happy with the figures, you’ll typically just get a clearance letter later on (often when probate progresses), rather than an immediate “all paid” confirmation. No news is generally good news.

If they do have a query, they’ll write — chasing by phone rarely helps and often goes nowhere, as you’ve found. As long as the payment reference was correct and the forms were submitted, there’s nothing you need to do right now.

Albermarle

I gave up waiting as the call went unanswered for well over 30 minutes.

When phoning HMRC on this or any other issue, you need to be more patient as it can take well over 30 mins to get someone to answer.
One way around this is to call at 08.00, when the lines first open. Normally then the wait is less.

probate_slave

The answers above are a little wide of the mark, I'm afraid. 

1) The default position of HMRC is not to issue clearance directly but rather to set a 12-week window (from the date of issuing the probate code) in which they raise any questions needed. If nothing is heard during that time, then clearance can be assumed.
2) Nor do they issue IHT receipts. However, payments are shown on IHT301 (the provisional calculation) which is normally sent out with the probate code letter.
3) You (or your agent) can ask HMRC for details of payments received if you know the IHT reference and give brief details of the estate. The IHT helpline runs from 9-5 on weekdays and you should reach someone within 5 minutes if you phone at 9am.
4) If more formal clearance is needed, it can be requested by posting IHT30. However, this is currently de-prioritised and likely to take a year.
5) If any changes or corrections are submitted later, the 12-week deadline is cancelled and the corrections will take a further 6-12 months to process.
6) You mention the agent "estimated" IHT: was that because estimates were used in IHT400? If not, assuming grossing-up or double-grossing weren't required (eg when the NRB overflows and there are exempt as well as non-exempt bequests), the calculation is simple enough that there's little reason to doubt that your agent made it correctly.

MarvinDay

Thanks for the info.
The reason I used the word estimated for the amount due was because my mother had a few savings accounts and when the balances of these accounts was entered on the IHT paperwork, the final interest payable hadn't yet been calculated and paid by the banks concerned.
Relative to the overall IHT paid, the added interest was a very small amount so hopefully HMRC won't be too worried about it.
As this interest was paid to me, I will be including it in my self assessment tax return later this year.

Probate was granted on the 10th December so I will have to wait a couple more months before I can assume the matter closed.