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HMRC internal manual

Inheritance Tax Manual

Service work: Pre-grant work

Staff involved in pre-grant work are responsible for ensuring the correct amount of Inheritance Tax is assessed and collected before the grant is obtained. Including cases where:

  • the taxpayers (personal applicants) are applying for a grant without the help of a solicitor and they want us to work out the tax for them
  • there are difficulties in calculating the amount of tax that is due
  • a domicile outside the UK (IHTM13000) is claimed
  • the grant is required only for settled land
  • tax is to be paid from a National Savings Bank deposit, Government Bonds, or from the proceeds of National Savings Certificates, Premium Savings Bonds or National Savings Income Bonds.

They are also responsible for dealing with cases where the incorrect amount of tax has been paid on cases that are self-assessed.