Has anyone dealt with HMRC in respect of a historic estate where the liability to submit a return has prescribed due to the 20 year limit. Do you just write a letter to set out the circumstances? It doesn’t look like an IHT30 is appropriate as there is no tax reference number. Thanks in advance.
Just an update - Letter sent to HMRC over a month ago requesting a clearance certificate - but nothing heard. Has anyone got any thoughts please. I am assuming HMCTS will not issue a grant without confirmation from HMRC that no IHT is payable.
'Twere I, would call HMRC and ask for technical team - explain situation and seek guidance. 0300 123 1072, option3, option 6, option 1.
Thanks but those options are not available.
Simon I think you are being somewhat optimistic to expect a reply to something like this from HMRC within a month. Indeed be prepared for some months (God knows how many!) to pass before you hear from them. ( I have found that just trying to get them to repay some tax which they overcharged took several months!)
Are you saying that probate is required for an estate where the deceased died over 20 years ago and the estate at the date of death would’ve been liable to IHT? I must confess I have not come across a situation like that so you really need to ascertain HMRCs decision on the matter.
Thanks Patrick. I am not sure whether the assets were of sufficient value at the DOD to make the estate liable to IHT. It may also be complex and expensive to calculate the value at the DOD. As such I don’t want to submit a return and potentially open the estate to scrutiny and wasted costs. I am confident we can rely on the 20 year rule but assume I will need a clearance certificate from HMRC.