Administration expenses

Commentary – 10.1.3

Amending

Commentary – 9.3.3

Deadline for delivery

Commentary – 9.5.1

Duties of PRs

Commentary – 2.1.3

Estimated valuations

Commentary – 8.6.2

Excepted estates

Commentary – 9.2.1

Generally

Commentary – 9.2.7 ; 9.3.1

HMRC guidance

Commentary – 9.2.6

Lodgement of

Commentary – 2.2.4

Obtaining probate

Commentary – 9.1

Penalties

Commentary – 9.5.2

Reduced form IHT 400

Commentary – 9.3.2