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HMRC internal manual

Inheritance Tax Manual

Monitoring the excepted estates rules - No grant cases

There are large numbers of estates for which a grant of representation is never taken out. We also monitor these and identify and raise enquiries on any cases where we believe there is a high risk to tax. Using the information sources available to them Risk will identify those cases where we think tax may be due, where no grant has been taken out and a year has passed since the death. Details of these will be passed to Compliance investigators to raise enquiries by writing to the relatives of the deceased. Where it is clear from our information that a particular person has been dealing with the deceased person’s estate they are likely to have become the executor de son tort (IHTM30031). We will write to that person for any further information we need.