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Receiving a letter saying your probate application has been queried or returned is unsettling, but it is more common than most executors expect. HMRC reviews many IHT400 submissions before issuing the confirmation that allows the Probate Registry to grant probate. This guide explains the difference between an HMRC query and a Probate Registry rejection, the most common reasons applications are queried, and the step-by-step process for resolving each type of issue. For background, see our IHT400 form guide and our PA1P and PA1A guide.
It is important to understand which body is raising the issue, because the process for resolving each is quite different.
HMRC query (IHT400 / IHT205): HMRC reviews IHT submissions separately from the Probate Registry. If HMRC has a concern — about a valuation, a missing allowance claim, a gift that should have been declared, or an arithmetic error — they will write to you directly. The Probate Registry will not issue the Grant of Probate until HMRC confirms the IHT position is settled or that no IHT is due. This means an unresolved HMRC query will put your entire probate application on hold.
Probate Registry rejection (PA1P / PA1A):The Probate Registry (part of HM Courts & Tribunals Service) can also return a probate application if there are administrative errors — for example, the wrong version of the will has been submitted, a page of the will is missing, the application form has not been signed, or the fee has not been paid. This is a separate process from the HMRC review.
When you receive a letter, check carefully which body sent it and what reference number they have given you. Keep all correspondence and make a note of dates.
HMRC queries fall into a few common categories:
Property is the most commonly queried item. HMRC has access to Land Registry data and comparable sale prices, and where a submitted valuation seems low relative to comparables, they will raise a query. Their Valuation Office Agency (VOA) may carry out its own assessment.
This is also the situation where HMRC formally disputes a valuation under the powers of the Inheritance Tax Act 1984. If the deceased owned property in a desirable area, held a portfolio of properties, or the valuation was based on a single estate agent's letter rather than a formal RICS report, a query is more likely. See our guide to valuing property for probate.
All gifts made in the seven years before death must be declared on the IHT400, even if no tax is ultimately due on them. HMRC may query your submission if bank statements or third-party information suggests significant transfers were made that are absent from the form. Common missed gifts include regular payments to family members, transfers into trusts, and large one-off sums paid to children.
If you have not claimed an allowance you appear to be entitled to — such as the Residence Nil-Rate Band (RNRB) on IHT435, or the transferable nil-rate band on IHT402 — HMRC may ask you to confirm whether you wish to claim it (or explain why you have not). Conversely, they may query a claim if the supporting evidence is not strong enough. Common problem areas include: the RNRB where the home was sold before death, the downsizing addition, and transfers where the spouse died many years ago.
Totals that do not add up, values entered in the wrong boxes, missing supplementary forms (e.g. IHT405 for houses, IHT406 for bank accounts, IHT407 for household contents), or contradictory information between sections will cause HMRC to return the form.
HMRC sometimes asks for additional evidence — copies of a death certificate, a copy of the will, bank statements, a trust deed, or formal professional valuations — where the information provided on the form is insufficient to assess the estate.
If HMRC disputes your property valuation, your response should include:
You can negotiate with the VOA. Where the difference in value is not large, HMRC will often reach a compromise figure rather than pursuing a formal tribunal case.
If HMRC queries gifts or the IHT calculation, provide:
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If HMRC believes gifts were made that you have not declared, respond honestly. If gifts were made but are below the IHT threshold once allowances are applied, explain this clearly in your letter.
HMRC aims to respond to correspondence within 15 working days, though in practice the Inheritance Tax team can take longer — particularly during busy periods. Once you have responded:
During this period, the Probate Registry will hold your application. You cannot obtain the Grant until HMRC confirms the IHT position is resolved. For context on overall probate timescales, see our guide on how long probate takes.
If it is the Probate Registry — not HMRC — that has returned your application, the most common reasons are:
Probate Registry rejections are usually easier to resolve than HMRC queries — they simply require you to correct the identified error and resubmit.
Consider engaging a probate solicitor or specialist if:
For a comparison of the costs of different types of professional help, see our guide to DIY probate vs solicitor costs.
Not necessarily. HMRC returns or queries applications for many reasons — missing information, unclear valuations, or administrative completeness — as well as genuine underpayments. Many queries are resolved without any additional IHT being due.
IHT interest runs from 6 months after the date of death, regardless of queries or delays in the application process. If additional IHT is found to be due as a result of a query, interest will have been accruing since that date. This is one of the key reasons to respond to HMRC queries as quickly as possible.
No — you cannot obtain the Grant of Probate until the HMRC query is resolved, and without the Grant you cannot access most estate assets. However, banks will typically release funds to pay funeral expenses and IHT directly without requiring the Grant. Speak to each bank individually.
You can negotiate with the Valuation Office Agency or formally dispute the figure by requesting a Statutory Review and ultimately appealing to the First-tier Tax Tribunal. In practice, most valuation disputes are resolved by negotiation before reaching a tribunal. Getting a formal RICS survey at the date-of-death value is usually the most effective way to support your position.
HMRC's Inheritance Tax helpline is 0300 123 1072. You can also write to Inheritance Tax, HM Revenue and Customs, BX9 1HT. Always quote the deceased's full name, date of death, and HMRC's reference number from any correspondence.
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