Inheritance Tax Manual

IHTM05000 - What happens when someone dies?: contents

Introduction

1. IHTM05001

   Introduction

Requirement for a grant

1. IHTM05011

   Requirement for a grant: Background
2. IHTM05012

   Requirement for a grant: Personal representatives
3. IHTM05013

   Requirement for a grant: HMRC's role
4. IHTM05014

   Requirement for a grant: The personal representative's obligation to make thorough checks

Is an account required?

1. IHTM05021

   Is an account required?: Excepted estates
2. IHTM05022

   Is an account required?: Small Estates Act Confirmation (Scotland only)
3. IHTM05023

   Is an account required?: Other occasions where forms of account are not appropriate (England, Wales and Northern Ireland)
4. IHTM05024

   Is an account required?: Initial steps following a death (England, Wales and Northern Ireland)
5. IHTM05025

   Is an account required?: Initial steps following a death (Scotland)
6. IHTM05026

   Is an account required?: Procedure for obtaining a grant for an excepted estate (England, Wales and Northern Ireland)
7. IHTM05027

   Is an account required?: Procedure for obtaining confirmation for an excepted estate or under the Small Estates Acts (Scotland)
8. IHTM05028

   Is an account required?: Record of the grant

What sort of account is required?

1. IHTM05031

   What sort of account is required?: Types of account (England, Wales and Northern Ireland)

Completing the account

1. IHTM05041

   Completing the account: Completing form IHT400
2. IHTM05043

   Completing the account: Reduced account
3. IHTM05044

   Completing the account: Links between inventory form C1 and the IHT400 (Scotland)
4. IHTM05045

   Completing the account: Signing the IHT400 (Scotland)

Submitting the account and obtaining a grant

1. IHTM05051

   Submitting the account and obtaining a grant: Introduction
2. IHTM05052

   Submitting the account and obtaining a grant: Procedure where we are asked to calculate the tax
3. IHTM05053

   Submitting the account and obtaining a grant: Procedure where the personal representative or their agent calculates the tax
4. IHTM05056

   Submitting the account and obtaining a grant: What happens after the grant is obtained?

Particular aspects that may arise in connection with obtaining a grant

1. IHTM05071

   Particular aspects that may arise in connection with obtaining a grant: Grants on credit
2. IHTM05072

   Particular aspects that may arise in connection with obtaining a grant: More than one grant required within the UK
3. IHTM05073

   Particular aspects that may arise in connection with obtaining a grant: Personal applications (England, Wales and Northern Ireland)
4. IHTM05074

   Particular aspects that may arise in connection with obtaining a grant: Nil estates (England, Wales and Northern Ireland)
5. IHTM05075

   Particular aspects that may arise in connection with obtaining a grant: Marking grants (England, Wales and Northern Ireland)

Form Cap A5C (England, Wales and Northern Ireland)

1. IHTM05081

   Form Cap A5C (England, Wales and Northern Ireland): Applications where Form Cap A5C is required
2. IHTM05082

   Form Cap A5C (England, Wales and Northern Ireland): Procedure on receipt of Form Cap A5C
3. IHTM05083

   Form Cap A5C (England, Wales and Northern Ireland): Review of Form Cap A5C

Amendments and changes in circumstances following confirmation (Scotland)

1. IHTM05091

   Amendments and changes in circumstances following confirmation (Scotland): What happens if there are amendments to the estate declared for confirmation?
2. IHTM05092

   Amendments and changes in circumstances following confirmation (Scotland): Eik to confirmation
3. IHTM05093

   Amendments and changes in circumstances following confirmation (Scotland): What to do if you receive an application for an Eik to confirmation
4. IHTM05094

   Amendments and changes in circumstances following confirmation (Scotland): Death of executors
5. IHTM05095

   Amendments and changes in circumstances following confirmation (Scotland): Obtaining confirmation ad omissa or confirmation ad non executa
6. IHTM05096

   Amendments and changes in circumstances following confirmation (Scotland): Review of form X-1 delivered after issue of confirmation ad non executa

Types of grant

1. IHTM05101

   Types of grant: Main types of grant (England, Wales and Northern Ireland)
2. IHTM05102

   Types of grant: Grant of administration de bonis non (England, Wales and Northern Ireland)
3. IHTM05103

   Types of grant: Other types of grant (England, Wales and Northern Ireland)
4. IHTM05104

   Types of grant: Confirmation (Scotland)
5. IHTM05105

   Types of grant: Confirmation ad omissa/ad non executa (Scotland)

Exceptions where no grant is needed

1. IHTM05111

   Exceptions where no grant is needed: Grant recognised in more than one part of the UK
2. IHTM05112

   Exceptions where no grant is needed: No grant cases
3. IHTM05113

   Exceptions where no grant is needed: Small estates
4. IHTM05114

   Exceptions where no grant is needed: Chain of representation (England, Wales and Northern Ireland)
5. IHTM05115

   Exceptions where no grant needed: National Savings and FOTRA securities

Grants on credit

1. IHTM05120

   Introduction and statutory background
2. IHTM05122

   Ways to pay Inheritance Tax
3. IHTM05123

   What circumstances will HMRC consider?
4. IHTM05125

   Grants on credit: Potential difficulties
5. IHTM05126

   Grants on credit: What information do we need from the Personal Representative?
6. IHTM05127

   Grants on credit: Is a penalty appropriate?
7. IHTM05128

   Grants on credit: Protecting the charge to tax and post-grant compliance
8. IHTM05129

   Grants on credit: Protecting the charge to tax: land charges and notices
9. IHTM05130

   Grants on credit: Protecting the charge to tax: undertakings
10. IHTM05131

    Grants on credit: Example undertaking
11. IHTM05132

    Grants on credit: Undertakings involving land
12. IHTM05133

    Grants on credit: Professional undertakings involving land
13. IHTM05134

    Grants on credit: Undertakings involving assets abroad
14. IHTM05135

    Grants on credit: Certificate required by the Probate Registry
15. IHTM05136

    Grants on credit: Action after the IHT421 or C1 is issued
16. IHTM05137

    Grants on credit: Cases of genuine hardship

Limited grants

1. IHTM05150

   Limited grants: Introduction
2. IHTM05151

   Limited grants: Administration Ad Colligenda Bona
3. IHTM05152

   Limited grants: Section 113 and 116 Senior Court Act 1981 (SCA81)
4. IHTM05153

   Limited grants: Information required
5. IHTM05154

   Limited grants: Protective action
6. IHTM05155

   Limited grants: Suitably worded letter

Compensation schemes

1. IHTM05200

   National Coal Board Compensation Scheme
2. IHTM05201

   Infected Blood Interim Payment Scheme and The Horizon Conviction Redress Scheme (England, Wales & Northern Ireland)
3. IHTM05202

   Infected Blood Interim Estates Payment Scheme Declaration for deaths before 31 December 1981
4. IHTM05203

   Infected Blood Interim Payment Scheme and The Horizon Conviction Redress Scheme (Scotland)