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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Particular aspects that may arise in connection with obtaining a grant: marking grants (England, Wales and Northern Ireland)

The grant (IHTM05001) shows the value of the estate for probate purposes (but does not state the amount of Inheritance Tax paid on delivery of the IHT400 (IHTM10021)). In very rare cases, where the value of the estate is amended, the Personal Representatives (PRs) may ask HMRC to amend the figures shown on the grant. We will never approach the PRs to ask them to amend the original figures shown on the grant in cases where these have changed.