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HMRC internal manual

Inheritance Tax Manual

Miscellaneous matters: correspondence in connection with other estates

It may be that the estate of the current deceased has benefited from the estate of a predecessor whose estate was excepted. The office will not have any papers unless it was a sample case (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and there will be no reference on ALF.

In such a case you should, if necessary, check the Calendar of Grants to see whether the first estate was administered as an excepted estate and, if so, take appropriate steps such as getting copies of tax papers to verify the extent of the second deceased’s entitlement.

In Scotland a copy of the C1 is available from the Commissary Office