HMRC internal manual

Inheritance Tax Manual

Particular aspects that may arise in connection with obtaining a grant: more than one grant required within the UK

Sometimes more than one grant (IHTM05001) will be needed for property held in different parts of the UK. This will happen when:

  • the deceased owned assets in more than one part of the UK. For example, in Scotland and in England
  • the personal representatives (IHTM05012) do not take out a grant in the part of the UK where the deceased was domiciled (IHTM13001), or
  • the deceased held assets in various parts of the UK but was domiciled abroad,

The form IHT400 (IHTM10021) for the second or subsequent grant should be sent to HMRC for us to stamp before being submitted to the relevant probate/commissary.

If confirmation (IHTM05104) is obtained in Scotland first, the C1 (IHTM05025) and IHT400 are sent in to our Nottingham office with details of the whole UK estate and the C1 is completed to show the whole tax and interest paid. Form IHT421 is also sent to us but completed in boxes 1 to 4 to show only the estate and liabilities in England and Wales (or Northern Ireland if probate is required there). Box P6 should show the whole tax paid.

The C1 will be receipted and returned so that confirmation can be obtained and when the C1 is returned the IHT421 will be receipted and returned to be sent to the Probate Office.

Where probate (IHTM05101) is obtained first the IHT400 should be completed with details of the whole estate. Once probate has been obtained a C1 showing only the Scottish assets should be sent to us to be stamped before production to the Commissary Office.