Course review

10 questions to take to your professional

A printable list of questions you can ask a qualified agricultural solicitor, accountant, or RICS-registered valuer about your own claim. Each question ties back to a specific legal requirement covered in the course.

1. Qualifications. Are you a member of the Law Society's probate accreditation, or of STEP, or are you a RICS Registered Valuer and CAAV-qualified? How many APR claims have you handled in the last five years?
2. Executor arrangement. If you are named as an executor in the will, what is your fee basis — hourly, fixed, or percentage of the estate? Is that fee charged in addition to probate fees for the work?
3. Occupation test. Based on our records, does the farm satisfy the two-year owner-occupation test in Section 117(a) IHTA 1984, or does it fall under the seven-year tenure test in Section 117(b)? Are there any parcels that may not satisfy either?
4. Evidence we hold. Which of our documents — subsidy records, accounts, cattle passports, contractor invoices, insurance — will you put forward as the primary evidence of occupation? Are there gaps we need to fill?
5. Agricultural vs market value. What is the agricultural value under Section 115(3) IHTA 1984, and what is the open market value? Where does the difference sit, and will any hope value or development value fall outside APR?
6. Farmhouse test. Do you consider the farmhouse to be "of a character appropriate to the property"? On what factual basis?
7. Rate of relief. For each let parcel, is the rate of APR 100% or 50% under Section 116 IHTA 1984? What is the tenancy position that drives that?
8. Post-April 2026 rules. Has the £2.5 million combined APR and BPR allowance been applied correctly to this estate? Is any unused allowance transferable from a pre-deceased spouse? How have you calculated the 50% relief on qualifying value above the allowance?
9. Deed of variation. Within the two-year window from death, are there any deeds of variation under Section 142 IHTA 1984 that would produce a better family outcome? What are the trade-offs?
10. Payment and instalments. When is the tax due under Section 226 IHTA 1984? Will we elect to pay by instalments under Section 227? What interest will run on the outstanding balance?