Yes, a probate valuation can be disputed after probate is granted. HMRC retains the authority to open an enquiry into the values declared on an Inheritance Tax return for a defined period following submission, and beneficiaries may also raise concerns about how assets were valued. The questions below unpack exactly who can challenge a valuation, on what grounds, and what solicitors can do to protect their clients.
Who can challenge a probate valuation after grant?
Two distinct parties can challenge a probate valuation after the grant of probate has been issued: HMRC and the beneficiaries of the estate. HMRC may question the figures declared on the Inheritance Tax return if it believes assets have been undervalued. Beneficiaries, meanwhile, may dispute a valuation if they believe it affected the distribution of the estate unfairly or inaccurately.
Executors and their solicitors should be aware that the grant of probate does not close the door on scrutiny. HMRC operates independently of the probate process and can raise enquiries after the grant has been issued. Equally, disputes between beneficiaries can arise at any point during or after estate administration, particularly where a valuation has influenced what each party receives.
The key distinction is that HMRC challenges are regulatory in nature, concerned with whether the correct amount of Inheritance Tax was paid, while beneficiary disputes are civil matters that may ultimately require mediation or litigation to resolve.
How long does HMRC have to dispute a probate valuation?
HMRC generally has one year from the filing date of the Inheritance Tax account to open a formal compliance check, though this period can extend to four years if HMRC believes there has been a failure to take reasonable care, and up to 20 years in cases involving deliberate inaccuracy. The clock starts from the date the IHT400 or IHT205 was submitted, not from the date probate was granted.
In practice, most HMRC enquiries into probate valuations are initiated within the first year. However, solicitors should not treat the passage of that initial period as confirmation that values have been accepted without challenge. HMRC retains the right to raise queries outside the standard window where it can demonstrate that information was incomplete or misleading.
This extended exposure is one of the strongest arguments for ensuring that every valuation submitted to HMRC is prepared to the highest professional standard from the outset. A well-documented, RICS-compliant report provides a defensible record that can withstand scrutiny years after the estate has been administered.
What happens if HMRC disputes a probate valuation?
If HMRC disputes a probate valuation, it will typically open a compliance check and request supporting evidence for the figures declared. The executor, usually acting through their solicitor, must then provide documentation that justifies the valuation. If HMRC remains unsatisfied, it may issue a determination of the value it considers correct, which can result in additional Inheritance Tax being owed, along with interest and potentially penalties.
The process can be time-consuming and stressful for all parties involved. HMRC may request the original valuation report, comparable market evidence, photographs, and details of the methodology used. Where the original valuation was prepared informally or without professional accreditation, the executor’s position is significantly weaker.
If agreement cannot be reached through correspondence, the matter can be referred to the Valuation Office Agency (VOA) for an independent determination. In the most contested cases, disputes can proceed to the First-tier Tribunal. Throughout this process, the quality and credibility of the original inheritance tax valuation documentation is the single most important factor in the outcome.
Can beneficiaries dispute a probate valuation among themselves?
Yes, beneficiaries can dispute a probate valuation among themselves, particularly where the valuation of specific assets has directly affected the share each person receives. This most commonly arises when assets have been left to specific individuals as bequests, or when the estate is divided by value rather than by named items, and one or more beneficiaries believe the figures used were inaccurate.
Disputes of this kind are civil matters and fall outside HMRC’s jurisdiction. They are typically resolved through negotiation between the parties, often with solicitor involvement, and may ultimately require mediation or court proceedings if agreement cannot be reached.
Common triggers for beneficiary disputes include:
- Disagreement over the value of property at the date of death
- Concerns that chattels such as antiques, jewellery, or collectibles were undervalued or overlooked
- Allegations that an executor influenced the valuation to their own advantage
- A significant gap between the probate valuation and a subsequent sale price
Where a sale price materially exceeds the probate valuation, this can be used as evidence that the original figure was too low, though a difference in value does not automatically confirm an error. Market conditions change, and a property or item may legitimately sell for more than its value at the date of death.
Does a RICS valuation prevent a probate dispute?
A RICS valuation does not make a probate dispute legally impossible, but it substantially reduces the likelihood of one arising and significantly strengthens the executor’s position if a challenge does occur. Because a RICS Red Book valuation is prepared by an accredited, independent professional in accordance with globally recognised standards, it carries far greater evidential weight than an informal estimate or estate agent’s opinion of value.
HMRC is far less likely to question a valuation prepared by a RICS Registered Valuer, precisely because the methodology is transparent, the report is comprehensive, and the valuer is professionally accountable for their conclusions. This is why solicitors routinely insist on RICS-accredited valuations for probate purposes rather than accepting informal assessments.
For beneficiary disputes, a professionally prepared RICS report provides a neutral, documented basis for the figures used. It demonstrates that the executor acted appropriately and sought independent expert opinion, which is an important protection against allegations of negligence or improper conduct.
What should solicitors do if a probate valuation is questioned?
If a probate valuation is questioned, whether by HMRC or a beneficiary, the solicitor’s first step should be to retrieve the original valuation report and assess whether it was prepared by a qualified professional in accordance with the relevant standards. A thorough, well-documented report from a RICS-accredited valuer is the most effective starting point for any response.
Where the original valuation is robust, solicitors should compile the supporting documentation and engage directly with HMRC’s enquiry in a structured, evidence-led manner. Where the original valuation was informal or undocumented, it may be necessary to commission a retrospective valuation, though this carries its own risks and is rarely as straightforward as getting the valuation right at the outset.
For beneficiary disputes, early communication and transparency are essential. Sharing the full valuation report with all parties, explaining the methodology used, and inviting questions can often resolve concerns before they escalate into formal proceedings.
The clearest lesson for solicitors managing estate administration is that prevention is far preferable to resolution. Instructing a qualified, RICS-accredited valuer before the IHT return is submitted removes the most significant sources of dispute before they arise. Solicitors who refer to a trusted valuation partner early in the process protect their clients, protect themselves, and ensure the estate administration proceeds without unnecessary delay.
How Avery Associates helps when a probate valuation is disputed
Avery Associates provides RICS-accredited probate valuations that are specifically prepared to withstand HMRC scrutiny and stand up to challenge. Every report is produced in strict compliance with Section 160 of the Inheritance Tax Act 1984, underpinned by a 100% HMRC acceptance rate built over more than 20 years of specialist practice. For solicitors and legal professionals managing estate administration, this means:
- RICS Red Book Property Valuations and probate contents reports prepared by registered, accredited valuers
- Full documentation of methodology, comparable evidence, and asset condition to support any future scrutiny
- Reports returned within five working days, with urgent written reports available within 24 hours
- Nationwide coverage, with dedicated valuers in every county across the UK
- Full professional indemnity insurance on all work
- Support for complex and high-net-worth estates, including specialist valuation of art, antiques, and collectibles
If you are managing an estate where the valuation may face challenge, or you want to ensure the figures submitted to HMRC are defensible from the outset, contact Avery Associates for a free initial consultation.
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