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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Types of grant: grant of administration de bonis non (England, Wales and Northern Ireland)

A grant of administration de bonis non (sometimes called administratis) is a grant ‘concerning goods not administered’. It is used where, following a grant (IHTM05001), the personal representative (IHTM05012) (PR) dies without completing the administration of the estate.

It is necessary:

  • on the death of the sole or last surviving administrator (IHTM05012) where part of the estate is still unadministered, or
  • on the death of the sole or last surviving executor (IHTM05012) where the chain of representation (IHTM05114) is broken and part of the estate remains unadministered
  • where the sole or last surviving executor or administrator becomes mentally incapable

An application (IHTM05081) for a grant of administration de bonis non is made on Form Cap A5C.

Example

This is an example of circumstances where a grant of administration de bonis non would be needed.

Archie dies, having appointed Belinda and Colin as his executors. Archie’s estate consists of two items of land - Meadow Mill and Stone Barn

Belinda and Colin take out a grant and complete the administration with regard to Meadow Mill but not Stone Barn.

Belinda and Colin both die intestate.

Diana now wishes to administer Stone Barn and must now take out a grant of administration de bonis non to do this.