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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Submitting the account and obtaining a grant; procedure where we are asked to calculate the tax

The guidance on this page explains the procedure where a Personal Representative (PR) is applying for a grant without the help of a solicitor or other agent and would like HMRC to calculate the tax for them.

The PR sends form IHT400, all completed schedules and form IHT421 (or form C1 inventory, if applying for confirmation in Scotland to our Nottingham office. If they are applying for a grant in England or Wales they should send form PA1 and any other papers needed for the grant to the Probate Registry at the same time. We will work out the amount of tax payable.

If there is no tax to pay

Grants in England and Wales

We will complete and stamp our part of the form IHT421 and return it to the Probate Registry where the PR intends to take out the grant. The Probate Registry will issue the grant within 10 working days of the probate interview.

Confirmation in Scotland

We will stamp the form C1 inventory and return the stamped form to the PR. The PR sends the stamped form C1 inventory and any other papers needed to obtain confirmation to the Sheriff Clerk or Commissary Clerk, who will issue confirmation.

Grants in Northern Ireland

We will complete and stamp our part of the form IHT421 and return it to the PR. The PR will then arrange and attend an interview with the Probate Registry. The PR must take the IHT421, a photocopy of the form IHT400 and any other papers they need to apply for the grant to the interview. The Probate Registry will then issue the grant.

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If there is tax to pay

We will create a tax-paying reference for the case and send the PR a calculation showing the tax and any interest that must be paid before the grant can be issued. We will also send a payslip that will tell the PR how to pay.

If the PR is using the Direct Payment Scheme they will need to fill in form IHT423 and send this to the bank or building society where the funds they want to use to pay the tax are held. If they are not using the Direct Payment scheme or if they need to pay the balance of tax from other funds they should send their payment to HMRC Banking, Cumbernauld. Once we know that the tax has been paid we will stamp and issue the form IHT421 (or form C1 inventory in Scotland).

In England and Wales

We will send the stamped form IHT421 to the Probate Registry where the PR intends to take out the grant. The grant will be issued within 10 working days of the PR attending the interview.

In Scotland

We will send the stamped form C1 inventory to the PR. The PR will send the form C1 inventory and any other papers needed to obtain confirmation to the Sheriff Clerk or Commissary Clerk, who will then issue confirmation.

In Northern Ireland

We will send the stamped form IHT421 back to the PR, who will arrange an interview with the Probate Registry. The PR must take the IHT421, a photocopy of the form IHT400 and any other papers they need to apply for the grant to the interview. The Probate Registry will then issue the grant.