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HMRC internal manual

Inheritance Tax Manual

Cap Form A5C (England, Wales and Northern Ireland): procedure on receipt of Cap Form A5C

Where a form Cap A5C is completed (IHTM05023), and is delivered to us after the grant, we will deal with it in the following way:

  • where we have an existing file, the A5C will be attached to the file and referred for review (IHTM05083)
  • if there is no existing file the A5C will be sent directly to the file creation staff, who will create a new file and refer the A5C for review

If an A5C relating to an application for a de bonis non grant (IHTM05102) or for a grant of double probate (IHTM05103) is received before the grant is issued, the form should be returned immediately to the sender, who should be asked to send the application to the Probate Registry.