IHTM05024 - Is an account required?: initial steps following a death (England, Wales and Northern Ireland)

A prospective personal representative ( IHTM05012) (pr) will follow one of two routes to get a grant ( IHTM05001): They may either

• appoint a solicitor to act on their behalf and prepare the necessary paperwork, or
• take out the grant by themselves

If they decide to take out the grant by themselves their first source of information is often a booklet, ‘How to obtain probate’, available from undertakers and advice centres as well as the probate registries. The booklet has brief information on inheritance tax. It invites the pr to contact the probate registry of their choice.

The IHT orderline will send them probate application form PA1, together with a form IHT 205 and IHT 206, notes on how to complete the IHT 205.

Form IHT 205 is a guide to take the pr through the conditions ( IHTM06012) for excepted estates ( IHTM05021). The pr is asked some preliminary questions on pages 2 and 3. If the answer to certain questions is ‘yes’ the pr must complete anIHT400 ( IHTM10021). They can obtain a pack of forms for personal applicants by

• by downloading the form from the HMRC website ( www.hmrc.gov.uk/inheritancetax/)
• calling the our forms ordering service (0845 30 20 900), or
• by writing to us.

Further information on the procedure ( IHTM05051) where anIHT400 is required may be found later on in this section.

If an IHT400 is not required the pr will obtain an excepted estate grant by delivering a form IHT205 and form PA1. Form IHT205 will be sent to us by the Probate Registry. We will use the form to monitor the operation of the process. Information on the procedure ( IHTM05026) for obtaining an excepted estate grant may be found elsewhere in this section.