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EFIS 46, August 2009 : Probate

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In this year’s Budget statement, the Chancellor of the Exchequer confirmed that the threshold at which Inheritance Tax becomes payable would be increased to £325,000 as part of the Finance Act 2009.

We have therefore amended the PROPEP form to refer to the new Inheritance Tax threshold of £325,000 in respect of deaths which occurred on or after 6th April 2009.

PROPEP can be used in conjunction with forms PRO4, PRO4B, PRO5, PRO8, PRO9, PRO11, PRO12, PRO13, PRO14 and PRO16 in respect of applications made on or after 6th August 2009.

Forms affected

PROPEP 2009 Probate Estate Provisions 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.