HMRC internal manual

Inheritance Tax Manual

IHTM05112 - Exceptions where no grant is needed: no grant cases

Sometimes Personal Representatives (IHTM05012) will need to submit a form IHT400 (IHTM10021) even though they do not need or intend to take out a grant (IHTM05001). For example, where all the property passes by survivorship, but Inheritance Tax is due on the estate.