UK probate registries will accept applications before HMRC has processed an account, while the government is implementing its new probate fee structure.

Under normal circumstances, to get probate the person dealing with the estate must first submit an Inheritance Tax (IHT) account to HMRC. Probate registries do not normally accept an application for probate until HMRC has confirmed that it has processed the IHT account.

However, while the process for introducing the new fee structure is ongoing, probate registries will accept applications for probate before the account has been processed by HMRC, providing the applicati...