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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Limited grants: introduction

The court has the power to grant probate limited by subject matter or time. It also has the power to grant the administration of the estate to someone other than the executor appointed in the Will. There are a number of different types of limited grant and the more common ones are listed at IHTM05103.

The types of limited grant you are most likely to see are:

  • Administration Ad Colligenda Bona (IHTM05141)
  • Grant pending suit (pendente lite)

Limited grants are usually applied for when:

  • the liable people have an urgent need to administer a particular asset
  • there are legal proceedings where a claim has been made against the estate but the liable people have not been able to or not had enough time to complete an IHT400 and apply for a full grant.

You may also see grants under Sections 113 or 116 Senior Court Act 1981 (IHTM05142)

Requests for a limited grant are dealt with by Service Technical Support.