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HMRC internal manual

Inheritance Tax Manual

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HM Revenue & Customs
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Is an account required?: National Coal Board Scheme

If a grant of probate or letters of administration is required in a non-taxpaying case solely to pursue a claim for compensation against the National Coal Board on behalf of the estate of a former miner or their widow or dependants, there is a simplified procedure.

Although these estates are usually very small, the Excepted Estates regulations may not apply as many of the claims relate to deaths that occurred before 1981.

It has been agreed with the Court Service that a form IHT400 Inheritance Tax account and form IHT421 are not required for these cases. Instead, the Personal Representatives (PRs) only need to complete and sign a declaration and send the declaration, together with the Grant application, direct to the appropriate Probate Registry.

The wording of the declaration is:

THE NATIONAL COAL BOARD COMPENSATION SCHEME

The Declaration

Name of deceased…………………………………………………………………………………

Date of death…………………………………………………………………………………………………………………..

I confirm that I require the Grant of Probate or Letters of Administration in the estate of the former miner above (or widow or dependants) in order to pursue a claim under the Law Reform Act 1934 and/or the Fatal Accident Act 1976. To the best of my knowledge, information and belief, the value of the assets in the estate at the date of death did not exceed the nil rate band or tax thresholds for Estate Duty, Capital Transfer Tax or Inheritance Tax (as appropriate).

Signature…………………………………………………………………… Date…………………………………………..

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)