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HMRC internal manual

Inheritance Tax Manual

Grants on credit: certificate required by the Probate Registry

If it is appropriate for the payment of all or part of the tax and interest due on delivery of the account (IHTM10011) to be postponed, the IHT421 or C1 should show the correct amount due. But instead of being receipted as paid the form should be certified that ‘Payment of the tax and interest due on delivery of the account in the sum of £xxx has been postponed until after the grant of representation been has issued’.

If only part of the tax due on delivery has been postponed the IHT421 or C1 should be certified ‘It is certified that a payment of £XXXX has been received and payment of the balance of Inheritance Tax and interest due has been postponed until after the Grant of representation has been issued.’

Both the IHT421 and the C1 should be stamped and signed ‘for and on behalf of the Commissioners of HMRC’ by the individual authorising the grant on credit.

A copy should be kept on the file.