IHTM05051 - Submitting the account and obtaining a grant: introduction

The procedure that the personal representatives (PRs) (IHTM05012) must follow to obtain a grant (IHTM05001) will depend on whether they calculate the tax or whether it is calculated by us but the following will apply in most cases:

• In non-taxpaying estates, where the deceased was domiciled (IHTM13001) in the UK, there is no need to obtain an IHT reference before sending the account. We will issue the IHT421 or send a letter with a unique code (for England and Wales from 17 January 2024) to the agent or PR. The IHT400 will be data captured and risk assessed. Some cases will be considered for further examination by Compliance staff.
• In all cases where there is any tax to be paid on delivery of the account the PRs must apply for an IHT reference before sending the account to us or any payment.
• In taxpaying estates, where the deceased was domiciled in the UK the IHT400, and any other schedules or documents should be sent to us, and payment made. When we know that the tax has been paid, we will issue the IHT421 or letter with a unique code to the PR or agent to apply for the grant.
• Where the deceased was domiciled outside the UK the IHT400, and any payment due should all be sent to us. Once the question of domicile (IHTM13001) has been considered, we will issue the IHT421 or letter with a unique code before returning it to the PR or agentr to apply for the grant.

In all cases, there is no need to wait until the Probate Registry have issued the grant before dealing with the case, such as referring to the District Valuer (IHTM23002), raising enquiries (IHTM29011) with the taxpayer or, if appropriate, closing the case.