Vanina Wittenburg examines the impact of the pandemic for probates and discusses hope for the future in Taxation

Vanina’s article was published in Taxation, 9 May 2022, and can be seen here.

Vanina Wittenburg, Senior Associate in our Private Client department, outlines how the COVID-19 pandemic significantly disrupted the probate process in the UK, compounding existing challenges due to changes in the Probate Service and the redeployment of HMRC’s Inheritance Tax (IHT) specialists to Brexit-related duties.

These factors created a “perfect storm” of delays in estate administration. The probate process, which involves reporting estate values to HMRC, paying any IHT due, and applying for a grant of representation, was particularly affected by HMRC’s shift to remote working and reliance on postal communication.

Delays in issuing tax receipts and the inability to directly contact case workers further slowed progress. However, improvements such as electronic receipt sharing and the acceptance of digital signatures have begun to streamline the process.

The centralisation of the Probate Service and the move to online applications have also brought some efficiencies, although issues with document scanning and communication persist. Original documents must still be posted, and errors in scanning, such as missing double-sided pages, can cause further delays.

Despite these hurdles, the system has become more predictable, with grants often issued within one to two weeks if all documents are correctly submitted.

Looking ahead, the shift towards digitalisation, including potential email communication with HMRC for complex estates, offers hope for a more efficient and less stressful probate experience for both professionals and bereaved families.

Read the full article on the Taxation website [subscription required].