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EFIS 26, July 2007 : Probate

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In his Budget statement, the Chancellor of the Exchequer confirmed that the threshold at which Inheritance Tax becomes payable would be increased as part of the Finance Bill.

We have therefore updated the PROPEP form to refer to the new Inheritance Tax threshold of Ł300,000 in respect of deaths which occurred on or after 6th April 2007.

We recommend that Probate practitioners should only use PROPEP2007 in conjunction with Probate forms PRO4, PRO4B, PRO5, PRO8, PRO9, PRO11, PRO12, PRO13, PRO14 and PRO16 on or after 1st August when the Finance Bill is enacted and delete the existing PROPEP2006 form.

This EFIS requires deletions. For deletion instructions, click here

Forms affected

PROPEP2006 Probate Estate Provisions Withdrawn
PROPEP2007 Probate Estate Provisions New/Amended
PRO4 Oath for Executors New/Amended
PRO8 Oath for Administrators New/Amended
PRO11 Oath for Administrators, with the Will New/Amended
PRO33 Notice of Non-Proving Executor New/Amended

Crown copyright forms are reproduced with the permission of the Controller of the Stationery Office. Law Society forms are reproduced with the permission of the Law Society. Legal Aid Forms are produced with the permission of the LSC.