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HMRC internal manual

Inheritance Tax Manual

Miscellaneous matters: record of excepted estates

If you need to check whether an estate is excepted you can consult the Calendar of Grants/Confirmation. This is available on the public drive. The Calendar lists all grants of representation issued in the respective jurisdictions and indicates whether or not a particular estate was treated as ‘excepted’.

There is a separate Calendar for each jurisdiction - data for England and Wales is available back to 1999; for Scotland to 2004; and for Northern Ireland to 2005.