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HMRC internal manual

Inheritance Tax Manual

Limited grants: section 113 and 116 Senior Court Act 1981 (SCA81)

Under SCA81/s113 the court may grant probate or administration in respect of any part of the deceased’s estate. It may be limited in any way the court thinks fit.

The provisions of SCA81/s113 will not allow a grant to part of the estate to be made to a person who is not entitled to a grant under the normal probate rules. In that instance an order under s116 is also necessary.

Under s116 the court has discretion to bypass the person who would, in accordance with probate rules, have been entitled to the grant.

The grant under s116 may be limited in any way the court thinks fit. But a grant under s116 is not necessarily limited to a particular asset. The administrator appointed may have the full rights and duties to administer the estate just as an executor would. In other words, they can collect in and pay all the tax and interest due on a person’s estate.

Applications to the probate registry are usually supported by an affidavit and this will usually set out the extent of the powers requested. You should obtain a copy of the court order issued to confirm the extent of the administrator’s powers.