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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Probate, Confirmation, Letters of Administration, Wills

You MUST NOT request the sight of the Probate (Confirmation in Scotland), Letters of Administration, or the Will etc. unless:

* there are doubts about the time limits for elections made under Section142 IHTA1984, or Section62(7) TCGA1992 (CG31720 to CG31730)* * it is required as part of a formal enquiry (AP4383)* * a submission is to be made under CG31420.This may arise where there is a deed of variation to alter the terms of the original will.* If you are sent any such document which has not been requested, it should be immediately returned to the sender:

If it is the Probate, Confirmation or Letters of Administration, a copy can be taken if required. It should be retained in the folder 133P(X)

If it is a will, it should not be copied or read. You should tell the sender that we do not require to see the will and that it is being returned without being copied or read. The copy of your reply should be endorsed, “Original copy of the will returned to……………without being read on………….”