IHTM36071 - Reasonable excuse: foreign grants
In death cases where the deceased was domiciled outside the UK the Probate Registry requires a certified copy of the foreign grant to be submitted before 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 grant or its equivalent had been obtained. Delivery of an IHT400 can be made prior to and separately from an application for a UK grant.