I am dealing with an estate I have taken over from a previous fee earner who did not file an IHT402 with HMRC for the TNRB and the two year period expired three weeks before my submission of the IHT402. Is there any caselaw/guidance regarding the acceptance just after the two year period?

Hi Rashid,

The below section of HMRC’s internal manual may prove useful. I note the fact that the two-year period if calculated from the end of the month in which the deceased died, or, if later, 3 months from the PRs obtaining the grant. The page links to a separate page regarding HMRC’s discretion to extend the time limit.

Yours the ever faithful Legal Beagle

Thanks LegalBeagle. Regrettably, the deceased passed away on the 28th of the month so only a couple of extra days are available; and the previous fee earner obtained the Grant over a year ago. I had seen the HMRC guidance on extending the time limit but it doesn’t give much guidance. I have written a letter of appeal so hopefully HMRC will accept the situation.

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