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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Exceptions where no grant is needed: small estates

Certain statutes (mainly the Administration of Estates (Small Payments) Act 1965, as amended) and statutory instruments allow some specified assets to be transferred without a grant (IHTM05001). They mostly relate to sums payable by building societies and banks. This usually only applies where the sum involved does not exceed a small specified amount. In the case of deaths on or after 10 May 1984 the maximum amount transferable without a grant should not exceed £5,000.(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)

  • (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)