Temporary process for applying for probate

Applications for grant of probate will be accepted before the inheritance tax account has been processed and approved until the proposed new probate fee structure comes into force HMRC has confirmed. Estates will therefore not incur the higher fees as long as applications are lodged before the fee changes take effect.

As part of the temporary process applications should include a note to say that the correct inheritance tax forms will follow shortly.

Probate registries will not normally accept applications for probate until HMRC has confirmed it has processed the inheritance tax account.

The government is proposing to change the current probate flat fee structure to one based on the value of the estate ranging from £250 for estates worth between £50 000 and £300 000 to £6 000 for those worth more than £2m. However although the new fees were expected to come into force on 1...