IHTM05052 - Submitting the account and obtaining a grant; procedure where we are asked to calculate the tax
The guidance on this page explains the procedure where a Personal Representative (PR) is applying for a grant without the help of a solicitor or other agent and would like HMRC to calculate the tax for them.
The PR sends form IHT400, all completed schedules and, if appropriate, form IHT421 (or form C1 inventory, if applying for confirmation in Scotland) to HMRC. We will work out the amount of tax payable.
If there is no tax to pay
Grants in England and Wales
From 17 January 2024 we will send the PR or agent a letter with gross and net values and a unique code to enable them to apply for a grant (before this date we issued form IHT421).
Confirmation in Scotland
We will stamp the form C1 inventory and return the stamped form to the PR. The PR sends the stamped form C1 inventory and any other papers needed to obtain confirmation to the Sheriff Clerk or Commissary Clerk, who will issue confirmation.
Grants in Northern Ireland
We will complete and stamp our part of the form IHT421 and return it to the PR to enable them to aply for a grant.
If there is tax to pay
We will create a tax-paying reference for the case and send the PR a calculation showing the tax and any interest that must be paid before the grant can be issued.
If the PR is using the Direct Payment Scheme they will need to fill in form IHT423 and send this to the bank or building society where the funds they want to use to pay the tax are held. If they are not using the Direct Payment scheme or if they need to pay the balance of tax from other funds, details
of appropriate payment methods are available on GOV.UK. Once we know that the
tax has been paid, we will issue either the letter with a unique code, form C1
inventory or form IHT421 as described above.