My mother died last year, without having any wake because of Covid restrictions. In fact, as she hated funerals, there wasn't even a service and her body went directly to the crematorium. As an ACA (and therefore loathe to give money to solicitors) I have done all the estate administration myself. IHT was computed and settled at the start of this year. New lockdowns/restrictions permitting, I am now planning on holding a memorial get-together for her this summer (cost around £1,000). Under usual times, this cost would have been incurred shortly after her death and would have been an allowable funeral expense on the IHT400. It would therefore seem reasonable, given that the event could not happen close to her death, that the IHT400 can be amended, and the estate can get 40% IHT back on the memorial costs.
Does anyone have any experience of whether HMRC are permitting such adjustments? Obviously I will probably have to wait months (years?) for HMRC to process this, but it's a decent sum so seems worth the effort.
BTW Date of death to grant of probate was under 5 months - just shows what you can do when you don't go near our legal friends :)