Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of charging interest on unpaid Inheritance Tax where an estate’s principal asset cannot be sold because of delays by HM Courts and Tribunals Service in issuing probate and letters of administration on those estates; and what routes are available to estates to seek a review in such circumstances.

Inheritance tax (IHT) is due by the end of the sixth month after the date of death. Late payment interest will accrue on any amounts outstanding after this date. Personal representatives can proceed to apply for probate when sufficient IHT has been paid.

HMRC offers several payment options for estates with assets which may be difficult to sell before probate has been granted, including the option to pay by annual instalments. Further information on these payment options is available at: https://www.gov.uk/paying-inheritance-tax/deceaseds-bank-account

The latest published statistics on HM Courts & Tribunal Service processing times for grants of probate and letters of administration are available at https://www.gov.uk/government/statistics/family-court-statistics-quarterly-january-to-march-2026/family-court-statistics-quarterly-january-to-march-2026#probate-service

Customers seeking a review of interest charged on an IHT account, where they believe the interest amount was caused by an HMRC error or delay, should write to HMRC directly at https://www.gov.uk/find-hmrc-contacts/inheritance-tax-general-enquiries. However, If the account is subject to a compliance enquiry, customers should instead write to the relevant compliance caseworker.