Requirement for a grant: HMRC's role
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
The personal representative (IHTM05012) (PR) may also be required to list all the assets and liabilities of the deceased person in an account, form IHT400 (IHTM10021). The PR is excused from having to submit an account form IHT400 where:
- the estate is an excepted estate (IHTM05021), or
- (in Scotland only) the estate is a small estate (IHTM05022) which also conforms to the rules governing excepted estates
In cases where a form IHT400 is required it should be sent to us at the same time payment is sent to HMRC, Banking. Once we are sure that the tax has been paid we will be able to issue form IHT421 to confirm we have received the IHT400 and any tax. The PR can then obtain the grant and deal with the administration of the estate.