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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Limited grants: suitably worded letter

If the Registrar is prepared to allow a limited grant we will need to provide a letter that confirms we have no objection to the application. There is a standard letter used by Service Technical Support for this purpose. This should be signed and stamped.

The letter should be addressed to the Probate Registry at which the application will be made. However, the letter should be sent with a covering letter to the taxpayer or agent making the application and not directly to the Probate Registry.