HMRC internal manual

Inheritance Tax Manual

IHTM05023 - Is an account required? - other occasions where forms of account are not appropriate (England, Wales and Northern Ireland)

As well as cases where the excepted estates (IHTM05021) regulations apply, the standard form of account (IHTM05031) is not appropriate where the following types of grant are being taken out:

  • a grant of double probate (IHTM05103)
  • a grant of administration de bonis non (IHTM05102)
  • a fresh grant following a cessate grant (IHTM05103) - as long as the property was within the operation of the previous grant (IHTM05001).

In these cases, Cap Form A5C (IHTM05081) should be completed.

Cap Form A5C is not appropriate where application is made for

  • a full grant following a grant pendente lite (IHTM05103) or ad colligenda bona (IHTM05103)
  • a grant caeterorum (IHTM05103)
  • a new grant following the revocation of a previous grant

In these cases the standard form of account, usually IHT400, (IHTM10021) should be completed.