I am a joint executor for my dad. I’ve been sent a statement of truth to sign based on the iht400 form and the will. We have been trying to sell my dad’s home and have reduced it significantly compared to original estate agent valuations. It may need to be reduced further. Our solicitor said that HMRC will just accept the sold price. (I wanted to get a surveyor’s valuation, but was outvoted and solicitor also said no need as we were putting it on market). We have put our estate agent on notice, with the intention of putting it back on with another agent in the new year. If price drops further, could we be liable for the tax difference between what we submitted as our estimate in iht400? I could ask the solicitor, but he’s been wrong on a lot and I don’t trust him (neither do other executors, but they don’t want to stall things further by complaining).