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Will there be any tax to pay as a result of the death ? The tax on the estate of a person who has died is called Inheritance Tax. It is dealt with by Inland Revenue (Capital Taxes). It only applies to a very small percentage of estates. If Inheritance Tax is due, you normally have to pay at least some of the tax before we can issue the grant. The issue of the grant does not mean that Inland Revenue (Capital Taxes) have agreed the final Inheritance Tax liability. They will usually contact you again after you have received the grant. Subject to the requirement to pay some of the tax before obtaining the grant, Inheritance Tax is due six months after the end of the month in which the person died. Inland Revenue (Capital Taxes) will charge interest on unpaid tax from this due date whatever the reason for late payment. Probate Registry staff are not trained to deal with queries about Inland Revenue forms or Inheritance Tax. If you have any queries about the figures in the estate or Inheritance Tax generally, you should contact the Inland Revenue (Capital Taxes) Helpline on 0115 9742400. Their address is Ferrers House, PO Box 38, Castle Meadow Road, Nottingham NG2 1BB.
Below are forms and guidance notes made available to you to guide you through the process of probate. This information refers only to the law in England and Wales. If the deceased was permanently resident outside England and Wales another system of law may apply – this will be explained when we receive your application. If you need to apply for a Grant of Representation in Scotland or Northern Ireland, you should contact the court in the appropriate country.
For more information see The Court Service |
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