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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Cap Form A5C (England, Wales and Northern Ireland): applications where Cap Form A5C is required

Applications for certain types (IHTM05023) of grant that need to be taken out after an earlier grant are made on form Cap A5C.

The form is completed showing details of all the assets for which the earlier grant was obtained and which still need to be administered. It is signed by the intending personal representatives (IHTM05012) (and if the deceased died before 13 March 1975 sworn as well) then sent to the Probate Registry. The Probate Registry issues the grant if all is in order and sends the form Cap A5C to us.

Before 6 July 1992, all applications involving the use of form A5C were referred to us for examination before the issue of the grant. After this date this was no longer necessary and the A5C is now sent to us after the grant has been issued.

In Northern Ireland the equivalent form is A5N. The procedure there is to submit it to HMRC before the grant is issued.

We have our own procedures (IHTM05082) for dealing with the A5C when we receive it.