When to apply for a Grant of Representation

Matthew Barrand Inheritance

In the latest Trusts and Estates Newsletter, HMRC has warned against applying too early for a Grant of Representation, in order to avoid delays.

A Grant of Representation includes both a Grant of Probate (where the deceased had a valid will) and Letters of Administration (where there is not a valid will). The process is known as ‘confirmation’ in Scotland.

If the grant is applied for too soon HM Courts and Tribunals Service (HMCTS) will not be able to match the application with the IHT421 and this will lead to delays in getting the grant.

HMRC recommends allowing 20 working days from the date the IHT400 is submitted before applying for the grant.

HMRC is currently meeting its targets of:

  • processing form IHT400 within 15 working days of receipt
  • issuing the form IHT421 within 15 working days of receiving the form IHT400 or payment of the tax due on delivery of the account, whichever is later