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Michael Moore if you get to the stage where you have not got an IHT 421 back from HMRC which unfortunately is taking ages to stamp these forms, I suggest that you submit the oath et cetera to the probate registry before 5 April with a note that the IHT 421 will follow. I believe you will then be able to get in before the new fees, which clearly are not fees but a tax, become due.

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