When is a full inheritance tax account needed?

Broadly, when the estate is not an excepted estate: when tax is payable, when reliefs are being claimed, or when the estate holds assets such as a business, a farm or a trust interest. HMRC sets the current thresholds.

Does tax have to be paid before the grant?

Inheritance tax on assets other than land is generally due before the grant issues, which is the timing problem in most taxable estates, because the money is usually inside the estate you cannot yet access.

Probate for estates paying inheritance tax

An estate that has to submit a full inheritance tax account is more work, and firms price it separately.

What firms charge

£1,000–£3,500what half of firms charge

£2,000median

218firms publish a price

£400half of firms are in the shaded band£24,341.65

218 firms publish a fixed fee for estates paying inheritance tax, from £400 to £24,341.65. Half charge between £1,000 and £3,500, and the median is £2,000.

Excludes VAT unless the firm said otherwise, and excludes court fees. Every firm, with its source.

What this covers

Most estates report to HMRC on a short form or not at all. An estate that has to file a full account is a different job: every asset valued and evidenced, reliefs claimed, and the tax paid before the grant can issue.

This is the one part of probate where advice can save more than it costs. Business relief, agricultural relief, the residence nil rate band and a spouse's unused allowance each turn on detail that is easy to miss.

Common questions

When is a full inheritance tax account needed?: Broadly, when the estate is not an excepted estate: when tax is payable, when reliefs are being claimed, or when the estate holds assets such as a business, a farm or a trust interest. HMRC sets the current thresholds.
Does tax have to be paid before the grant?: Inheritance tax on assets other than land is generally due before the grant issues, which is the timing problem in most taxable estates, because the money is usually inside the estate you cannot yet access.

What would this cost for your estate?

Tell us what you are dealing with once, and firms that publish a price for this work come back with one for your estate. It costs nothing and commits you to nothing.

Get quotes for this work

Part of probate and estate administration. Every figure on this site comes from the published fee dataset.