HMRC internal manual

Inheritance Tax Manual

Checking the declaration (box 119): Grant of Representation

Box 119 on the IHT400 tells you what type of grant is being applied for. The most common types of grant are

  • Grant of Probate (IHTM05101) - where the deceased left a Will
  • Grant of Confirmation (IHTM05101)- where the deceased died in Scotland
  • Grant of Letters of Administration (IHTM05101) - where the deceased died without leaving a Will
  • Grant of Letters of Administration with Will annexed (IHTM05101) - where the deceased left a Will but either failed to appoint an executor, or all the executors appointed in the Will have died.

It is important that you know whether the deceased died having left a Will (IHTM12041) or died intestate (IHTM12101) without leaving a Will. This will have implications for how the estate passes to beneficiaries and the availability of reliefs.

There are further details about these and the more unusual types of grant that may be taken out in section 5 (IHTM05000) of the manual.