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HMRC internal manual

Inheritance Tax Manual

Miscellaneous matters: marking grants

The grant of representation shows the value of the estate for probate purposes (but does not state the amount of IHT paid on delivery of the IHT400 (IHTM10021)). 


The C1 is not an HMRC form and, apart from the Cashier’s receipt for the amount of IHT paid, should not be marked in any way by this office before Confirmation (IHTM05104).

If a Certificate of Confirmation (the certificate issued by the Sheriff Clerk in relation to an individual asset of the estate) is sent to the office, it must be returned immediately to the correspondent.