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Contents

Official guidance

Inheritance Tax Manual

IHTM05000 · What happens when someone dies?

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IHTM05001 · Introduction
IHTM05011 · Requirement for a grant: background
IHTM05012 · Requirement for a grant: personal representatives
IHTM05013 · Requirement for a grant: HMRC's role
IHTM05014 · Requirement for a grant: the personal representative’s obligation to make thorough checks
IHTM05021 · Is an account required?: excepted estates
IHTM05022 · Is an account required?: Small Estates Act Confirmation (Scotland only)
IHTM05023 · Is an account required? - other occasions where forms of account are not appropriate (England, Wales and Northern Ireland)
IHTM05024 · Is an account required? - initial steps following a death (England, Wales and Northern Ireland)
IHTM05025 · Is an account required?: initial steps following a death (Scotland)
IHTM05026 · Is an account required?: procedure for obtaining a grant for an excepted estate (England, Wales and Northern Ireland)
IHTM05027 · Is an account required?: procedure for obtaining confirmation for an excepted estate or under the Small Estates Acts (Scotland)
IHTM05028 · Is an account required?: record of the grant
IHTM05031 · What sort of account is required?: types of account
IHTM05041 · Completing the account: completing form IHT400
IHTM05043 · Completing the account: reduced account
IHTM05044 · Completing the account: links between inventory form C1 and the IHT400 (Scotland)
IHTM05045 · Completing the account: signing the IHT400 (Scotland)
IHTM05051 · Submitting the account and obtaining a grant: introduction
IHTM05052 · Submitting the account and obtaining a grant; procedure where we are asked to calculate the tax
IHTM05053 · Submitting the account and obtaining a grant: procedure where the personal representative or their agent calculates the tax
IHTM05056 · Submitting the account and obtaining a grant: what happens after the grant is obtained?
IHTM05071 · Particular aspects that may arise in connection with obtaining a grant: grants on credit
IHTM05072 · Particular aspects that may arise in connection with obtaining a grant: more than one grant required within the UK
IHTM05073 · Particular aspects that may arise in connection with obtaining a grant: personal applications
IHTM05074 · Particular aspects that may arise in connection with obtaining a grant: nil estates (England, Wales and Northern Ireland)
IHTM05075 · Particular aspects that may arise in connection with obtaining a grant: marking grants (England, Wales and Northern Ireland)
IHTM05081 · Form Cap A5C (England, Wales and Northern Ireland): applications where Form Cap A5C is required
IHTM05082 · Form Cap A5C (England, Wales and Northern Ireland): procedure on receipt of Form Cap A5C
IHTM05083 · Form Cap A5C (England, Wales and Northern Ireland): review of Form Cap A5C
IHTM05091 · Amendments and changes in circumstances following confirmation (Scotland): what happens if there are amendments to the estate declared for confirmation?
IHTM05092 · Amendments and changes in circumstances following confirmation (Scotland): Eik to confirmation
IHTM05093 · Amendments and changes in circumstances following confirmation (Scotland): what to do if you receive an application for an Eik to confirmation
IHTM05094 · Amendments and changes in circumstances following confirmation (Scotland): death of executors
IHTM05095 · Procedures for taking out a grant (Scotland): Obtaining confirmation ad omissa or confirmation ad non executa
IHTM05096 · IHT requirements and procedures (Scotland): review of form X-1 delivered after issue of confirmation ad non executa
IHTM05101 · Types of grant: main types of grant (England, Wales and Northern Ireland)
IHTM05102 · Types of grant: grant of administration de bonis non (England, Wales and Northern Ireland)
IHTM05103 · Types of grant: other types of grant (England, Wales and Northern Ireland)
IHTM05104 · Types of grant: confirmation (Scotland)
IHTM05105 · Types of grant: confirmation ad omissa/ad non executa (Scotland)
IHTM05111 · Exceptions where no grant is needed: grant recognised in more than one part of the UK
IHTM05112 · Exceptions where no grant is needed: no grant cases
IHTM05113 · Exceptions where no grant is needed: small estates
IHTM05114 · Exceptions where no grant is needed: chain of representation (England, Wales and Northern Ireland)
IHTM05115 · Exceptions where no grant needed: National Savings Investments and FOTRA securities
IHTM05120 · Grants on credit: introduction and statutory background
IHTM05122 · Grants on credit: ways to pay Inheritance Tax
IHTM05123 · Grants on credit: what circumstances will HMRC consider?
IHTM05125 · Grants on credit: potential difficulties
IHTM05126 · Grants on credit: what information do we need from the Personal Representative?
IHTM05127 · Grants on credit: is a penalty appropriate?
IHTM05128 · Grants on credit: protecting the charge to tax and post-grant compliance
IHTM05129 · Grants on credit: protecting the charge to tax: land charges and notices
IHTM05130 · Grants on credit: protecting the charge to tax: undertakings
IHTM05131 · Grants on credit: example undertaking
IHTM05132 · Grants on credit: undertakings involving land
IHTM05133 · Grants on credit: professional undertakings involving land
IHTM05134 · Grants on credit: undertakings involving assets abroad
IHTM05135 · Grants on credit: certificate required by the Probate Registry
IHTM05136 · Grants on credit: action after the IHT421 or C1 is issued
IHTM05137 · Grants on credit: cases of genuine hardship
IHTM05150 · Limited grants: introduction
IHTM05151 · Limited grants: Administration Ad Colligenda Bona
IHTM05152 · Limited grants: section 113 and 116 Senior Court Act 1981 (SCA81)
IHTM05153 · Limited grants: information required
IHTM05154 · Limited grants: protective action
IHTM05155 · Limited grants: suitably worded letter
IHTM05200 · Compensation schemes: National Coal Board Compensation Scheme
IHTM05201 · Compensation schemes: The Infected Blood Compensation Scheme, Infected Blood Estates Interim Payment Scheme and The Horizon Conviction Redress Scheme (England, Wales & Northern Ireland)
IHTM05202 · Compensation schemes: The Infected Blood Compensation and Infected Blood Estates Interim Payment Scheme Declaration for deaths before 31 December 1981
IHTM05203 · Compensation schemes: The Infected Blood Compensation Scheme, Infected Blood Estates Interim Payment Scheme and The Horizon Conviction Redress Scheme (Scotland)
IHTM05029 · Is an account required?: National Coal Board Scheme
IHTM05121 · Grants on credit: statutory background
IHTM05124 · Grants on credit: circumstances in which a grant on credit may be considered

Inheritance Tax Manual
What happens when someone dies?: contents

IHTM05121 | Grants on credit: statutory background

From HM Revenue & Customs · Inheritance Tax Manual

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