Signing guidance on IHT205 form and PA1A form

Trusts Discussion
1

Hi,

Can I ask some guidance on signatures on IHT205 form and PA1A form?

Will probate registry put a stop on application if neither of these forms are signed by legal representatives (but has been signed by the applicants?)

2

A solicitor can sign the PA1A form on behalf of the personal representative(s) but the personal representative (s) must sign the IHT205 form.

Cliona O’Tuama

Solicitor

3

Hi, this is what I understand as well. I guess my question is really whether a solicitor SHOULD be signing IHT205 together with the personal representatives. My colleague advised that a solicitor must sign the IHT205 form with the personal representatives but I don’t see any authority on it.

4

My experience of a 205 and guidance from Liverpool Registry from a couple of years ago; In short Legal Representative may sign noting the requirements stated - see below:

“We require a completed IHT205 signed by both applicants or the legal representative named at 1.20 of PA1P and if the latter the following will apply:

  • the names and personal details of the applicants are shown on the declaration page
  • the account has been seen by all the legal personal representatives and they all agree to be bound by the declaration
  • the agent includes the following statement at question 13:

‘As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this Inheritance Tax Return have both seen the Inheritance Tax Return and agreed to be bound by the declaration on page 8 of the form IHT205.’

This can be returned by email attachment.”

This application was successful without further requisition.

I hope this helps.

5

Thank you so much, this helps a lot. The “or” wording puts me on the right direction. This is exactly what I thought after reading IHT206 guidance.