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HMRC internal manual

Inheritance Tax Manual

IHT requirements and procedures (Scotland): review of form X-1 delivered after issue of confirmation ad non executa

An application for confirmation ad non executa (IHTM05105) will be accepted by the sheriff clerk without being seen by HMRC first. When we receive the ad non executa form X-1 from the sheriff clerk you should check:

  • that the property included is truly ad non executa estate by checking that the same property (or the property in its previous form where it has been re-invested) is included in theIHT400 (IHTM10021) for the testator’s (IHTM05012) estate, and
  • where the original personal representative (IHTM05012) (PR) has died, and had a beneficial interest in the testator’s estate, that their interest in the unadministered estate has been accounted for in connection with their (the original PR’s) death.