IHTM05000 | What happens when someone dies?: contents

Contents75 entries

1. IHTM05001What happens when someone dies?: introduction
2. IHTM05011Requirement for a grant: background
3. IHTM05012Requirement for a grant: personal representatives
4. IHTM05013Requirement for a grant: HMRC's role
5. IHTM05014Requirement for a grant: the personal representative’s obligation to make thorough checks
6. IHTM05021Is an account required?: excepted estates
7. IHTM05022Is an account required?: Small Estates Act Confirmation (Scotland only)
8. IHTM05023Is an account required? - other occasions where forms of account are not appropriate (England, Wales and Northern Ireland)
9. IHTM05024Is an account required? - initial steps following a death (England, Wales and Northern Ireland)
10. IHTM05025Is an account required?: initial steps following a death (Scotland)
11. IHTM05026Is an account required?: procedure for obtaining a grant for an excepted estate (England, Wales and Northern Ireland)
12. IHTM05027Is an account required?: procedure for obtaining confirmation for an excepted estate or under the Small Estates Acts (Scotland)
13. IHTM05028Is an account required?: record of the grant
14. IHTM05031What sort of account is required?: types of account
15. IHTM05041Completing the account: completing form IHT400
16. IHTM05043Completing the account: reduced account
17. IHTM05044Completing the account: links between inventory form C1 and the IHT400 (Scotland)
18. IHTM05045Completing the account: signing the IHT400 (Scotland)
19. IHTM05051Submitting the account and obtaining a grant: introduction
20. IHTM05052Submitting the account and obtaining a grant; procedure where we are asked to calculate the tax
21. IHTM05053Submitting the account and obtaining a grant: procedure where the personal representative or their agent calculates the tax
22. IHTM05056Submitting the account and obtaining a grant: what happens after the grant is obtained?
23. IHTM05071Particular aspects that may arise in connection with obtaining a grant: grants on credit
24. IHTM05072Particular aspects that may arise in connection with obtaining a grant: more than one grant required within the UK
25. IHTM05073Particular aspects that may arise in connection with obtaining a grant: personal applications
26. IHTM05074Particular aspects that may arise in connection with obtaining a grant: nil estates (England, Wales and Northern Ireland)
27. IHTM05075Particular aspects that may arise in connection with obtaining a grant: marking grants (England, Wales and Northern Ireland)
28. IHTM05081Form Cap A5C (England, Wales and Northern Ireland): applications where Form Cap A5C is required
29. IHTM05082Form Cap A5C (England, Wales and Northern Ireland): procedure on receipt of Form Cap A5C
30. IHTM05083Form Cap A5C (England, Wales and Northern Ireland): review of Form Cap A5C
31. IHTM05091Amendments and changes in circumstances following confirmation (Scotland): what happens if there are amendments to the estate declared for confirmation?
32. IHTM05092Amendments and changes in circumstances following confirmation (Scotland): Eik to confirmation
33. IHTM05093Amendments and changes in circumstances following confirmation (Scotland): what to do if you receive an application for an Eik to confirmation
34. IHTM05094Amendments and changes in circumstances following confirmation (Scotland): death of executors
35. IHTM05095Procedures for taking out a grant (Scotland): Obtaining confirmation ad omissa or confirmation ad non executa
36. IHTM05096IHT requirements and procedures (Scotland): review of form X-1 delivered after issue of confirmation ad non executa
37. IHTM05101Types of grant: main types of grant (England, Wales and Northern Ireland)
38. IHTM05102Types of grant: grant of administration de bonis non (England, Wales and Northern Ireland)
39. IHTM05103Types of grant: other types of grant (England, Wales and Northern Ireland)
40. IHTM05104Types of grant: confirmation (Scotland)
41. IHTM05105Types of grant: confirmation ad omissa/ad non executa (Scotland)
42. IHTM05111Exceptions where no grant is needed: grant recognised in more than one part of the UK
43. IHTM05112Exceptions where no grant is needed: no grant cases
44. IHTM05113Exceptions where no grant is needed: small estates
45. IHTM05114Exceptions where no grant is needed: chain of representation (England, Wales and Northern Ireland)
46. IHTM05115Exceptions where no grant needed: National Savings Investments and FOTRA securities
47. IHTM05120Grants on credit: introduction and statutory background
48. IHTM05122Grants on credit: ways to pay Inheritance Tax
49. IHTM05123Grants on credit: what circumstances will HMRC consider?
50. IHTM05125Grants on credit: potential difficulties
51. IHTM05126Grants on credit: what information do we need from the Personal Representative?
52. IHTM05127Grants on credit: is a penalty appropriate?
53. IHTM05128Grants on credit: protecting the charge to tax and post-grant compliance
54. IHTM05129Grants on credit: protecting the charge to tax: land charges and notices
55. IHTM05130Grants on credit: protecting the charge to tax: undertakings
56. IHTM05131Grants on credit: example undertaking
57. IHTM05132Grants on credit: undertakings involving land
58. IHTM05133Grants on credit: professional undertakings involving land
59. IHTM05134Grants on credit: undertakings involving assets abroad
60. IHTM05135Grants on credit: certificate required by the Probate Registry
61. IHTM05136Grants on credit: action after the IHT421 or C1 is issued
62. IHTM05137Grants on credit: cases of genuine hardship
63. IHTM05150Limited grants: introduction
64. IHTM05151Limited grants: Administration Ad Colligenda Bona
65. IHTM05152Limited grants: section 113 and 116 Senior Court Act 1981 (SCA81)
66. IHTM05153Limited grants: information required
67. IHTM05154Limited grants: protective action
68. IHTM05155Limited grants: suitably worded letter
69. IHTM05200Compensation schemes: National Coal Board Compensation Scheme
70. IHTM05201Compensation schemes: The Infected Blood Compensation Scheme, Infected Blood Estates Interim Payment Scheme and The Horizon Conviction Redress Scheme (England, Wales & Northern Ireland)
71. IHTM05202Compensation schemes: The Infected Blood Compensation and Infected Blood Estates Interim Payment Scheme Declaration for deaths before 31 December 1981
72. IHTM05203Compensation schemes: The Infected Blood Compensation Scheme, Infected Blood Estates Interim Payment Scheme and The Horizon Conviction Redress Scheme (Scotland)
73. IHTM05029Is an account required?: National Coal Board Scheme
74. IHTM05121Grants on credit: statutory background
75. IHTM05124Grants on credit: circumstances in which a grant on credit may be considered