IHT and Probate Bridging for Solicitors
Estate administration regularly encounters a structural problem: HMRC requires IHT payment within 6 months of death, but grant of probate - which authorises sale of estate assets - takes longer. Your client's executor needs to pay HMRC from property they cannot yet sell.
Refer an Estate Case to DBF
DBF arranges IHT bridging for estate cases alongside your firm, working sensitively with executors and families at a difficult time.
Estate and Probate Tax Finance - Solicitor Referral Guide
| Estate scenario | Bridge type | Typical facility | DBF turnaround |
|---|---|---|---|
| IHT due, probate not yet granted | IHT bridge on estate property | £50,000-£1,000,000 | 10-21 days |
| Multiple beneficiaries - one retaining property | Beneficiary buyout bridge | £50,000-£500,000 | 10-21 days |
| Pension assets in estate (from April 2026) | IHT bridge - increased liability | £100,000-£2,000,000 | 10-21 days |
| Estate includes commercial property | Commercial IHT bridge | £100,000-£2,000,000 | 14-28 days |
| CGT on estate property sale (executor) | CGT bridge (executor) | £15,000-£300,000 | 7-14 days |
Indicative rates - August 2026. Rates change daily. Actual rate depends on LTV, security, credit profile, loan size, and exit strategy. Contact our team for a live rate comparison for your specific case. All rates sourced from lender product sheets and publicly available market data.
What determines your rate
What we need from your firm
To assess an estate IHT bridge, we need: (1) Date of death and estimated IHT deadline. (2) IHT liability amount (or HMRC IHT reference if issued). (3) Estate property description and estimated value (RICS valuation at application stage). (4) Existing charges on estate property (Land Registry check). (5) Executor's details (name, authority, solicitor reference). (6) Expected probate timeline and exit (property sale or other). We provide indicative terms within 24 hours.
Executor authority - what we require
The executor must be confirmed as having authority to borrow against estate assets - either under the terms of the will or as intestacy administrator. Your firm's confirmation of the executor's authority (a brief letter or email from the supervising solicitor) satisfies most lenders. We do not require grant of probate at application stage - the bridge can be arranged and, in some cases, completed before the grant is issued.
April 2026 - pension assets now in IHT estates
From April 2026, pension assets are included in the estate for IHT purposes. This change significantly increases IHT liabilities for estates with defined contribution pensions. Estates that previously would not have required IHT bridging may now do so. Your estate administration clients planning post-April-2026 deaths should be briefed on this change.
Sensitive case handling
Estate cases involve families dealing with bereavement. Our team handles IHT bridging cases with appropriate sensitivity - prompt, professional, and without unnecessary intrusion. We work through you (the solicitor) wherever possible, reducing the direct demands on the executor during what is already a difficult period.
Worked cost example
Estate referral - typical progression:
Your firm contacts DBF: "Estate has £280,000 IHT due. Primary assets: residential property £600,000 and pension £350,000. IHT deadline: 4 months. Probate expected 7 months."
DBF responds within 24 hours: Indicative terms for £280,000 at 0.70%/month, 12 months. Property security: residential estate property. LTV: 46.7%. Rate achievable. No charge for indicative terms.
Application stage: your firm confirms executor authority. RICS valuation arranged. Legal work coordinated between DBF's solicitors and your firm.
Completion: £280,000 funded to HMRC. IHT paid before deadline.
Exit: estate property sold post-probate. Bridge repaid from sale proceeds.
Rate context and outlook
IHT bridging is one of the fastest-growing specialist finance categories - driven by rising property values, the reduction in the nil-rate band in real terms, and the April 2026 pension IHT change. Solicitors who handle estate administration regularly encounter the IHT timing gap. DBF's specialist IHT bridging service provides a reliable referral destination for this recurring problem.
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Frequently asked questions
Does the bridge need to complete before grant of probate?
Not necessarily - many IHT bridges complete before grant of probate, with the executor's authority confirmed by the supervising solicitor. The bridge provides the funds to pay HMRC, which is required before probate. Some lenders require the HMRC IHT reference number (issued by HMRC after the IHT400 is submitted) before they will advance - others work from an estimate. We clarify lender requirements at the outset.
Can the estate's solicitor (your firm) also act as the borrower's solicitor?
Most specialist bridging lenders require independent legal representation for the borrower. In practice, the estate's solicitor cannot also act for the lender. The executor appoints a separate solicitor to act on the bridging loan. Where your firm would prefer to handle the estate side only, a separate bridging solicitor (we can recommend) handles the loan documentation.
What if the estate includes assets in Scotland?
Scottish estate law (Scots law) has distinct rules including heritable property, confirmation (equivalent to probate in England and Wales), and the different security regime (standard security rather than legal charge). IHT bridging in Scotland is available but the lender pool is narrower and the timeline may be longer. We always confirm Scottish availability at the initial enquiry stage.
What are your fees and how is DBF paid?
DBF is paid a procuration fee by the lender - we do not charge the estate or executor a broker fee. The estate pays the lender's arrangement fee (typically 1%-1.5%), the RICS valuation, and its own legal costs (solicitor acting on the bridge). We provide a full cost illustration before any commitment.
Can you handle urgent IHT cases where the deadline is imminent?
Yes - we have completed IHT bridges in under 10 working days for urgent cases. The critical factors are: confirming executor authority quickly, arranging the RICS valuation promptly, and both sets of solicitors moving efficiently. Contact us immediately for imminent deadline cases - 0204 6211776.
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