In the last few weeks we have been contacted by the Probate Registry on a number of occasions after submitting on line applications for Excepted Estates (gross value below £3 million where spouse Exemption and all other conditions for excepted estates apply).
We have been advised that we have to complete IHT400s and get the code from HMRC before they will consider the application.
I have checked the latest IHT400 notes and cannot see that the rules have changed, could anyone please advise if they have please?