IHTM05023 - Is an account required?: other occasions where forms of account are not appropriate (England, Wales and Northern Ireland)
In addition to instances where the excepted estates ( IHTM05021) regulations apply, forms of account ( IHTM05031) are not appropriate where the following are required
- a grant of double probate ( IHTM05103)
- a grant of administration de bonis non ( IHTM05102)
- a fresh grant following a cessate grant ( IHTM05103)
provided the property was within the operation of the previous grant ( IHTM05001).
In these cases, Cap Form A5C (
IHTM05081) should be used.
Cap Form A5C is not appropriate where application is made
for
- a full grant following a grant pendente lite ( IHTM05103) or ad colligenda bona ( IHTM05103)
- a grant caeterorum ( IHTM05103)
- a new grant following the revocation of a previous grant
In these cases the standard form of account, usuallyIHT400 (
IHTM10021) should be used.
Any such applications are dealt with in this office by
Pre-Grant, who will arrange for the stamp and receipt to be
transferred from the original grant.
