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HMRC internal manual

Inheritance Tax Manual

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.