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I like to split Probate estates into three different types 👇 Type 1 – Excepted estate No IHT400 is required. You provide the relevant inheritance tax information as part of the Probate application and, in most cases, it’s a relatively straightforward online application. Type 2 – IHT400 estate, but no inheritance tax to pay The estate doesn’t qualify as an excepted estate, so an IHT400 and the relevant schedules are required – but after applying the available exemptions and allowances, there is
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