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The figure can change. In order for the grant of probate to issue any anticipated inheritance tax must be paid.
As such the assets in the estate are listed with their estimated value in the tax form that goes to the revenue and any tax paid.
After the grant of probate has issued, assets in the estate can then be sold.
If one or more of the estate assets doe not fetch the estimated price the value of the estate is adjusted and any overpaid tax refunded. The most common asset to be overvalued is a property.
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