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HMRC internal manual

Inheritance Tax Manual

Is an account required?: procedure for obtaining a grant for an excepted estate (England, Wales and Northern Ireland)

The personal representative (IHTM05012) (PR) completes form IHT 205 and sends it to the Probate Registry with their probate application and the other documents that are needed (usually the death certificate and a copy of any Will).

If there are no problems the Probate Registry arranges an interview with the PR. At the interview the PR swears an oath that the information in the application for the grant is true and correct. The PR also pays the probate fee.

The excepted estate (IHTM05021) grant is usually issued within two weeks of the interview.

The probate registry sends the IHT 205 to us. If we do not contact the PRs within 35 days of the grant being issued the PR has automatic clearance from Inheritance Tax, so long as the estate did actually meet the excepted estate conditions (IHTM06043).