Farra is a death administration assistant for UK families. Get step-by-step guidance for registering a death, applying for probate, notifying banks, and managing bereavement admin. From essential documents to practical checklists, Farra simplifies estate paperwork and funeral-related tasks so you can focus on what matters.
Where inheritance tax is owed, HMRC's 12-week IHT400 review is the rate-limiting step before probate can be granted — once HMRC is satisfied, they issue the IHT421 clearance to HMCTS and the grant can follow. Tax repayments to the estate clear faster (8–10 weeks). Full HMRC clearance for distribution takes 6–12 months. The Bereavement Service helpline is 0300 200 3300 (Mon–Fri 8am–6pm) for status checks.
The deceased's relationship with HMRC doesn't end at death — the executor inherits a series of tax processes that run in parallel with probate. The IHT400 review is the only one that formally blocks probate; the others affect estate accounts, distribution timing, and executor liability. All current HMRC timelines:
| Process | Time | Blocks probate / distribution? |
|---|---|---|
| IHT400 review → IHT421 issued | ~12 weeks | Grant of probate cannot issue until IHT421 reaches HMCTS |
| IHT400 — full HMRC clearance | 6–12 months after IHT421 | Final estate distribution should usually wait for IHT30 clearance |
| Self-assessment for deceased (final tax return) | ~8–12 weeks from submission | Doesn't directly block probate but estate accounts can't close without it |
| Income tax repayment to estate | 8–10 weeks | Doesn't block probate |
| Capital gains tax on estate-period gains | Reported on annual estate return | Doesn't block probate; reportable separately as estate income |
| Clearance certificate (form IHT30) | Variable — 3–6 months after request | Strongly recommended before final distribution to protect executors |
The full notes on each process — what triggers it, what the executor needs to do, and where it sits in the wider probate timeline — are in the sections below.
HMRC's published service standard. IHT421 is the clearance HMCTS needs before issuing probate where IHT is owed. Clock starts when HMRC has both the complete form and payment (or instalment arrangement).
Blocking effect: Grant of probate cannot issue until IHT421 reaches HMCTS
HMRC may continue reviewing the estate after probate; full clearance (form IHT30) confirms HMRC has no further questions. Executors can distribute most of the estate before this but should retain enough to cover any HMRC challenge.
Blocking effect: Final estate distribution should usually wait for IHT30 clearance
Covers income tax owed to/from the deceased for the period from 6 April to date of death. Use form SA100 with note that the taxpayer has died, or HMRC's bereavement service handles informally for simple estates.
Blocking effect: Doesn't directly block probate but estate accounts can't close without it
Where the deceased had overpaid PAYE or self-assessment in the tax year of death. Repayments go to the executor for the estate account once the final return is processed.
Blocking effect: Doesn't block probate
Gains realised by the estate (e.g. property sale before distribution) are taxed at 24% on residential, 20% on other assets. Reported via the estate's own tax return, not the deceased's final return. Allowance: £1,500 in the tax year of death plus next 2 tax years.
Blocking effect: Doesn't block probate; reportable separately as estate income
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Optional formal closure. Executors can request once they believe HMRC has no further enquiries. Useful protection when distributing residuary estate to beneficiaries.
Blocking effect: Strongly recommended before final distribution to protect executors
The 12-week target is a service standard, not a guarantee. HMRC can pause the clock or extend it where additional review is required. The most common causes of delay:
If your IHT400 has been with HMRC for more than 12 weeks without an IHT421 issued, call the Bereavement Service helpline (0300 200 3300) with the reference number. Most over-runs are because HMRC has sent a query letter that hasn't reached the executor — confirming the point of contact often re-starts the queue.
A common cause of frustration: executors believe HMRC has had their IHT400 for two months when in fact the clock hasn't started. The 12-week service standard begins only when HMRC has all of the following:
Submitting the form without payment is a common mistake. HMRC's Direct Payment Scheme allows banks to release funds directly to HMRC for IHT before probate is granted — most major banks (Barclays, HSBC, Lloyds, Santander, Nationwide) participate. See the full IHT 2026/27 guide for the payment mechanics.
HMRC and HMCTS run in parallel for IHT-paying estates. The sequence:
For estates where no IHT is owed (the majority — around 96% of UK deaths), no IHT400 is needed; the simpler IHT205 form (or equivalent informal estate value declaration) is used and probate processes in 5–8 weeks total. Use our IHT calculator to estimate whether your estate is likely to need the long route.
The HMRC Bereavement Service is the dedicated team for tax-after-death issues. They can confirm where a case is in the queue, accept basic information, and signpost to specialist teams (IHT, self-assessment, capital gains, trusts).
HMRC Bereavement Service
Phone: 0300 200 3300
Hours: Mon–Fri 8am–6pm
Have ready: deceased's NI number, date of death, your relationship, the estate's reference number (if a return is already in progress)
For status updates on a specific IHT400, the dedicated IHT line (0300 123 1072) is faster than the general Bereavement Service — ask for the IHT case officer when prompted.
HMRC's published service standard is 12 weeks from receipt of a complete IHT400 with payment to issuance of the IHT421 clearance. The clock starts only when HMRC has the full form, all schedules, and either the IHT payment or an accepted instalment arrangement. Most cases meet the standard; complex estates can take 4–6 months.
IHT421 is the "probate summary" — HMRC's confirmation to HMCTS that the IHT account is in order and probate can proceed. HMRC sends it directly to HMCTS, not to the executor, once the IHT400 review is complete. Without IHT421, HMCTS will not issue the grant of probate for an estate that owes IHT.
Yes — call the IHT helpline on 0300 123 1072 (or the Bereavement Service on 0300 200 3300) with the deceased's NI number and the IHT reference. The most common reason cases run past 12 weeks is a query letter that didn't reach the executor — chasing usually identifies this in one call.
Yes if the deceased had self-assessment income, was a higher earner, or had untaxed income (rental, savings interest above the personal savings allowance, etc.) for the period from 6 April to date of death. HMRC's Bereavement Service can confirm whether a return is needed — they often handle simple cases informally without requiring a full SA100. See our deceased tax return guide for the detail.
Income tax repayments — typically where the deceased overpaid PAYE in the tax year of death — clear in 8–10 weeks once the final return is processed. The repayment goes to the executor's estate account, not directly to beneficiaries. Capital gains tax repayments (rare) follow the same timeline.
Request IHT30 when you're ready to make the final distribution to residuary beneficiaries — typically 6–12 months after probate. IHT30 confirms HMRC has no further questions on the estate, protecting the executor against personal liability if HMRC later challenges the estate value. It's optional but strongly recommended for estates with complex assets, lifetime gifts, or any IHT400 query history.
1 in 3 probate applications are sent back. IHT errors are the most common reason.
Answer 5 questions in under 2 minutes. We'll calculate your inheritance tax position — nil-rate band, RNRB, spouse exemption, any gifts — and tell you which forms to file.
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