IHTM05000 - What happens when someone dies?: contents
Introduction
| IHTM05001 | Introduction |
Requirement for a grant
| IHTM05011 | Background |
| IHTM05012 | Personal representatives |
| IHTM05013 | HMRC's role |
| IHTM05014 | The personal representative's obligation to make thorough checks |
Is an account required?
| IHTM05021 | Excepted estates (all UK locations) |
| IHTM05022 | Small Estates Act Confirmation (Scotland) |
| IHTM05023 | Other occasions where forms of account are not appropriate (England, Wales and Northern Ireland) |
| IHTM05024 | Initial steps following a death (England, Wales and Northern Ireland) |
| IHTM05025 | Initial steps following a death (Scotland) |
| IHTM05026 | Procedure for obtaining a grant for an excepted estate (England, Wales and Northern Ireland) |
| IHTM05027 | Procedure for obtaining confirmation for an excepted estate or under the Small Estates Acts (Scotland) |
| IHTM05028 | Security (All UK locations) |
| IHTM05029 | National Coal Board Compensation Scheme |
What sort of account is required?
| IHTM05031 | Types of account (England, Wales and Northern Ireland) |
| IHTM05032 | Types of account (Scotland) |
Completing the account
| IHTM05041 | Completion of theIHT400 (England, Wales and Northern Ireland) |
| IHTM05042 | Completion of theIHT400 (Scotland) |
| IHTM05043 | Reduced account (all UK locations) |
| IHTM05044 | Links between inventory form C1 and theIHT400 (Scotland) |
| IHTM05045 | Signing theIHT400 (Scotland) |
Submitting the account and obtaining a grant (England, Wales and Northern Ireland)
| IHTM05051 | Introduction |
| IHTM05052 | Chart 1; procedure where we are asked to calculate the tax |
| IHTM05053 | Chart 2; procedure where the personal representative or their agent calculates the tax |
| IHTM05054 | Procedure where we are asked to calculate the tax |
| IHTM05055 | Procedure where the personal representative or their agent calculates the tax |
| IHTM05056 | What happens after the grant is obtained? |
Submitting the account and obtaining confirmation (Scotland)
| IHTM05061 | Introduction |
| IHTM05062 | Chart 1; procedure where we are asked to calculate the tax |
| IHTM05063 | Chart 2; procedure where the personal representative or their agent calculates the tax |
| IHTM05064 | Procedure where the personal representative asks us to calculate the tax |
| IHTM05065 | Procedure where an agent or the personal representative calculates the tax |
| IHTM05066 | What happens after confirmation is obtained? |
Particular aspects that may arise in connection with obtaining a grant
| IHTM05071 | Grants on credit (all UK locations) |
| IHTM05072 | More than one grant required within the UK (all UK locations) |
| IHTM05073 | Personal applications (England, Wales and Northern Ireland) |
| IHTM05074 | Nil estates (England, Wales and Northern Ireland) |
| IHTM05075 | Marking grants (England, Wales and Northern Ireland) |
Cap Form A5C (England, Wales and Northern Ireland)
| IHTM05081 | Applications where Cap Form A5C is required |
| IHTM05082 | Procedure on receipt of Cap Form A5C |
| IHTM05083 | Review of Cap Form A5C * |
Amendments and changes in circumstances following confirmation (Scotland)
| IHTM05091 | What happens if there are amendments to the estate declared for confirmation? |
| IHTM05092 | Eik to confirmation |
| IHTM05093 | What to do if you receive an application for an eik to confirmation |
| IHTM05094 | Death of executors |
| IHTM05095 | Obtaining confirmation ad omissa or confirmation ad non executa |
| IHTM05096 | Review of form X-1 delivered after issue of confirmation ad non executa |
Types of grant
| IHTM05101 | Main types of grant (England, Wales and Northern Ireland) |
| IHTM05102 | Grant of administration de bonis non (England, Wales and Northern Ireland) |
| IHTM05103 | Other types of grant (England, Wales and Northern Ireland) |
| IHTM05104 | Confirmation (Scotland) |
| IHTM05105 | Confirmation ad omissa/ad non executa (Scotland) |
Exceptions where no grant is needed
| IHTM05111 | Grant recognised in more than one part of the UK (All UK locations) |
| IHTM05112 | No grant cases (All UK locations) |
| IHTM05113 | Small estates (England, Wales and Northern Ireland) |
| IHTM05114 | Chain of representation (England, Wales and Northern Ireland) |
| IHTM05115 | Small estates (Scotland) |
