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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): review of Cap Form A5C

When the form is received following a grant of administration de bonis non (IHTM05102) it will be attached to the relevant file. Account A of the form must include all the unadministered property in the deceased’s estate valued at the date the Cap A5C was completed. If you receive a Cap A5C on a file you should:

  • check all the Inheritance Tax has been paid on the unadministered assets. If it has not you should take the matter up with the Personal Representatives (PRs). It is possible that the description of the property may be different to that included in the IHT400 (IHTM10021), whether in value or in name (for example, the street name may have changed).
  • if additional tax is payable you should ask the PRs to complete and send us a corrective account (IHTM10701) and issue a calculation of tax.
  • after examination and the payment of tax, if any, the A5C should be filed

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The procedure for examining a grant of double probate (IHTM05103) is similar to that outlined above. Form Cap A5C will be received after the grant and attached to the file. If new assets are disclosed the applicant for the grant should be asked to pay the additional tax.