Do You Need to Complete Inheritance Tax Forms Before Probate?

When someone dies leaving a will, the executor usually needs to apply for a grant of probate using the PA1P form. This form is the official application to the Probate Registry to obtain legal authority to deal with the deceased’s estate.

Inheritance Tax and Probate Applications

Inheritance Tax (IHT) is a separate matter from the probate application itself, but the two are closely linked. Before you can apply for probate, you generally need to address any Inheritance Tax issues related to the estate. This is because the Probate Registry usually requires confirmation from HM Revenue & Customs (HMRC) that the correct IHT forms have been submitted and any tax due has been paid or arrangements made.

In practice, this means:

• Completing the relevant IHT forms (such as IHT400 or IHT205) is usually necessary before the probate application can proceed.
• HMRC will review the submitted forms and issue a ‘probate reference number’ or clearance, which you include with your PA1P probate application.
• Only after HMRC is satisfied with the tax position will the Probate Registry issue the grant of probate.

Are There Exceptions?

Some smaller estates may qualify as “excepted” estates, where no Inheritance Tax is due and the paperwork is simpler. In these cases, you can apply for probate using a streamlined process included in the PA1P form, and you do not need to complete the full IHT400 form beforehand. However, you must still provide details about the estate’s value and confirm it meets the criteria for an excepted estate.

Because estate values and circumstances vary, it is important to check the specific requirements for your case. Official guidance from HMRC and the Probate Registry can clarify whether you need to submit IHT forms before applying for probate or if you can use the excepted estate process.

Practical Example

Suppose you are an executor applying for probate on an estate worth £500,000. You will likely need to complete the full IHT400 form to declare the estate’s value and calculate any tax due. You send this to HMRC, wait for their clearance, then apply for probate with the PA1P form, including the HMRC probate reference.

Conversely, if the estate is valued below the IHT threshold and qualifies as an excepted estate, you can apply for probate using the PA1P form without submitting a full IHT400 form. This allows probate to proceed more quickly, but you still need to provide information about the estate’s value and confirm it meets the excepted estate criteria.

Summary

In most cases, you need to complete the appropriate Inheritance Tax forms before submitting your PA1P probate application. This ensures HMRC has assessed the estate’s tax position and provided confirmation to the Probate Registry. Exceptions exist for smaller estates qualifying as excepted estates, where a simplified process applies. If you are unsure, check official guidance or seek professional advice.

Official reference: https://www.gov.uk/government/publications/form-pa1p-apply-for-probate-the-deceased-had-a-will. Always check the latest official guidance. Related forms: Browse our form category.

Important: This article provides general information. Government rules, forms and procedures can change, and this article may not reflect the latest updates. Check current GOV.UK guidance or the relevant authority before relying on it. ITG & Co. is independent and is not affiliated with a government department.