HMRC code required for probate application
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Pat Nown 
23 January 2024 10:43
From 17 January per HMRC (or 18th - according to HM Courts and Tribunal Service (HMCTS) !) when probate professionals submit applications on HMCTS they MUST include a code from HMRC which effectively confirms that the IHT 400 has been submitted and processed.
HMCTS will not accept applications without this code which will only be supplied in writing!
The processing of IHT forms and the IHT 421 summary by HMRC is often not done on a timely basis and the purpose behind this extra element is to improve the service.
Premature applications to HMCTS cause what are known as ‘STOPS' (delays) at HMCTS. By preventing applications proceeding to HMCTS until the IHT process is considered completed/verified it should in time ensure a smoother process at least between HMRC and HMCTS ... but are they ready?
- Where is the transitional guidance?
- Why such short notice?
IHT 421 no longer required
In the just issued Agent Update 116 it states:
From 17 January 2024, customers applying for probate in England and Wales, will no longer need to complete an IHT421 Probate Summary to submit with their IHT400.
Instead, the letter we send confirming receipt and processing of the form IHT400 will provide a unique code and the details of the estate values which will be needed to make a probate application. Where we are unable to issue the unique code, we will advise you in that letter what action must be taken before we can issue the code.
I am advised through the ‘Trusts Discussion Forum’ where a thread has been running on this over the last couple of days (thank you for all the contributions ), that there is facility within the HMCTS application to indicate that documents were sent to HMRC before 17 January. Then a code should not be needed but whether this will work is another question…
We deserve better
It is clear that the way the legal and tax authorities have managed this is going to create confusion. The short notice and lack of clear, detailed advance guidance is typical of poor management we seem to have to accept from HMRC.
Undoubtedly, it means more delays and stress in the short term for both those ‘at the coal face’ and ultimately for clients at a difficult personal time.
For other timely updates, developments, and issues or just a refresher the following courses I am presenting for Mercia Live may prove useful:
IHT - Current planning and Key issues for the General Practitioner - 27 February 2024
