I have an estate where probate was not ever applied for and we are now looking to apply. The deceased passed away in June of 2001.
I have looked at Lewin, which states that the IHT205 from 2001 should be used, however this is not available online. Numerous calls to HMRC have resulted in various different answers. One adviser said they would send the correct form (this has not materialised), one said to use the personal applicants form from 2001 (which is available online) and one said just to do a probate application without a 205.
Many thanks, John. This is the personal applicants form that I referred to in the post, one of the answers HMRC gave. However, we really need the form for professionals.
I don’t have any special insight but I would try to use the current online application process or PA1P (which incorporate IHT205 questions) unless that is clearly impossible. Anything else may cause real problems simply because the computer (and operators) can’t handle anything out of the ordinary.
From memory in 2001 the IHT205 was used by personal applicants only. If a solicitor was involved then the Oath stating that no IHT return was due was sufficient. I do not recall completing the yellow IHT205’s in the early 2000’s. I recall the 205 coming for professionals a few years later possibly 2004 or 2006
As to how you move forward I suspect the online application process may not be the way forward and a paper application should be made but I am by no means certain of that.
I once had an estate where we needed to apply for a Grant for a person who died in 1999 - before the existence of the IHT205. On advice from colleagues and HMRC, I used the IHT205 for personal applicants from 2000-2002; it was accepted and a Grant was issued.