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HMRC internal manual

Inheritance Tax Manual

Particular aspects that may arise in connection with obtaining a grant: nil estates (England, Wales and Northern Ireland)

Where a grant (IHTM05001) is needed for a person who left no estate (for example, where a representative to the deceased is needed in connection with legal proceedings) the personal representative (IHTM05012) will complete an account (IHTM05031) showing the purpose for which the grant is required. The account should be sent to us to deal with in the normal way.