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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double Taxation applications and claims: Applicants/claimants: Estates and deceased persons: What happens if there is no Grant of Probate

It is not always necessary for a personal representative to obtain a Grant of Probate. Possible reasons for no Grant being obtained are

  • The estate is too small
  • The whole estate will pass to the deceased’s spouse by ‘survivorship’.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If no Grant of Probate has been obtained and there are indications that the UK assets may be sufficient to attract an Inheritance Tax liability you should write to Specialist PT, Trusts & Estates for confirmation that a UK Grant of Probate is not required.