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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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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.