HMRC internal manual

Inheritance Tax Manual

Transfers on death: no grant of representation or confirmation

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

If the personal representatives (IHTM05012) do not take out a grant of representation or confirmation within the normal time limits (IHTM10811) for delivering an account on death, other persons become accountable, IHTA84/S216 (2). They are

  • every person in whom any property in the estate vests (beneficially or otherwise) or who has a beneficial interest in possession in any of the property, whether on or at any time after the death, and
  • if on or after the death any of the property in the estate is comprised in a discretionary settlement, every person for whose benefit the settled property or income from it is applied.

The obligation of those accountable under this section is to deliver an IHT400 specifying and giving a value for the appropriate property that either

  • vests in them
  • they have an interest in, or
  • which (or the income from which) is applicable for their benefit.

However, these other persons need not deliver an account if they can satisfy the Board that the personal representatives will deliver an account in due course.

The time limit for delivering an account in these circumstances is three months from the date when these other persons first have reason to believe that they are required to deliver an account, IHTA84/S216 (2).