The time it will take for the first part of the process will depend on the nature and size of the deceased’s estate. In some very simple cases it may be possible to receive the Grant within 12 weeks of the date of death. However, regardless of the size of the estate, any IHT, or at least the first instalment, must be paid within 6 months of date of death. We would therefore expect the application for the Grant to be lodged with the Court no longer than 6 months after the date of death.
It should be noted that HMRC will always acknowledge receipt of the IHT forms so as not to hold up the application with the Probate Court. This ackowledgement does not mean that they are not able to challenge the return and considerable time may be added to the second stage of the process if there is a challenge or whilst awaiting responses from HMRC.