Solved
Start free trial

IHTM05000 | What happens when someone dies?: contents

From HM Revenue & Customs · Inheritance Tax Manual

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