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HMRC internal manual

Inheritance Tax Manual

What happens when someone dies?: introduction

This guidance explains the processes surrounding the grant of representation. There are a number of different types (IHTM05101) of grant.

In England, Wales and Northern Ireland the two most common are:

  • a grant of probate (IHTM05101) where the deceased left a Will (IHTM12041), and
  • a grant of letters of administration (IHTM05101) where the deceased did not leave a Will or where the deceased left a Will but the named executors are unable to act.

In Scotland the grant is a grant of confirmation (IHTM05104)

In this guidance we refer to all types of grant of representation as a ‘grant’.

There are differences in procedure and law between grants in Scotland and grants in the rest of the UK. Where possible the procedure for all parts of the UK is dealt with together, otherwise the guidance is sub-divided to show the differences more clearly