Probate: Coronavirus
(asked on 12th May 2020) - View Source
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending probate for people who have experienced bereavement during the covid-19 lockdown and who therefore cannot meet the six month deadline for inheritance tax submission.
This question was answered on 18th May 2020
While there is no statutory deadline for making probate applications, the Government is aware of concerns about the six-month deadline for paying inheritance tax and the twelve-month deadline for filing a return. Where a taxpayer is unable to file their return on time because of COVID-19, HMRC will consider that within the scope of a reasonable excuse and as grounds for appeal against late filing penalties. The Government continues to explore all avenues to help those affected.
While there is no statutory deadline for making probate applications, the Government is aware of concerns about the six-month deadline for paying inheritance tax and the twelve-month deadline for filing a return. Where a taxpayer is unable to file their return on time because of COVID-19, HMRC will consider that within the scope of a reasonable excuse and as grounds for appeal against late filing penalties. The Government continues to explore all avenues to help those affected.