IHTM36071 - Reasonable excuse: foreign grants
In death cases where the deceased was domiciled outside the UKÌý³Ù³ó±ðÌýProbate Registry requires a certified copy of the foreign grant to be submittedÌýbefore they will grant probate. You should not normally accept an excuse that the submission of the account was delayed because they could not deliver the account until the foreign grantÌýor its equivalent hadÌýbeen obtained. Delivery of an IHT400ÌýcanÌýbe made prior to and separately from an application for a UK grant.Ìý