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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

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
  9. IHTM05029
    Is an account required?: National Coal Board Compensation Scheme
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)
Cap Form A5C (England, Wales and Northern Ireland)
  1. IHTM05081
    Cap Form A5C (England, Wales and Northern Ireland): Applications where Cap Form A5C is required
  2. IHTM05082
    Cap Form A5C (England, Wales and Northern Ireland): Procedure on receipt of Cap Form A5C
  3. IHTM05083
    Cap Form A5C (England, Wales and Northern Ireland): Review of Cap Form 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
    Grants on credit: Introduction
  2. IHTM05121
    Grants on credit: Statutory background
  3. IHTM05122
    Grants on credit: Finding the money to pay Inheritance Tax
  4. IHTM05123
    Grants on credit: What are 'exceptional circumstances'?
  5. IHTM05124
    Grants on credit: Circumstances in which a grant on credit may be considered
  6. IHTM05125
    Grants on credit: Potential difficulties
  7. IHTM05126
    Grants on credit: What information do we need from the Personal Representative?
  8. IHTM05127
    Grants on credit: Is a penalty appropriate?
  9. IHTM05128
    Grants on credit: Protecting the charge to tax and post-grant compliance
  10. IHTM05128
    Grants on credit: Protecting the charge to tax and post-grant compliance
  11. IHTM05129
    Grants on credit: Protecting the charge to tax: land charges and notices
  12. IHTM05129
    Grants on credit: Protecting the charge to tax: land charges and notices
  13. IHTM05130
    Grants on credit: Protecting the charge to tax: undertakings
  14. IHTM05131
    Grants on credit: Example undertaking
  15. IHTM05132
    Grants on credit: Undertakings involving land
  16. IHTM05133
    Grants on credit: Professional undertakings involving land
  17. IHTM05134
    Grants on credit: Undertakings involving assets abroad
  18. IHTM05135
    Grants on credit: Certificate required by the Probate Registry
  19. IHTM05136
    Grants on credit: Action after the IHT421 or C1 is issued
  20. 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