IHTM05051 - Submitting the account and obtaining a grant (England, Wales and Northern Ireland): introduction

The procedures that the personal representatives ( IHTM05012) must go through in order to obtain a grant ( IHTM05001) depend on whether they calculate ( IHTM05055) the tax or whether it is calculated by us ( IHTM05054) - but broadly, having filled in theIHT400

• 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 and the IHT421 to us. We will stamp the IHT421 and return it to the agent, taxpayer or Probate Registry. The IHT400will be data captured ( IHTM07059) and sifted ( IHTM07100) in accordance with current instructions. Those cases failing the sift will be considered for further examination and allocation in PC&S or Compliance Group.
• 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 or any payment to us
• in taxpaying estates, where the deceased was domiciled in the UK the Schedule IHT421, IHT400, the payslip and the payment should all be sent to us. We will receipt the IHT421 and return it to the taxpayer or solicitor to apply for the grant or return it to the Probate registry. The IHT400 will then be initially processed ( IHTM07001).
• where the deceased was domiciled outside the UK the IHT421, IHT400, and any payslip and payment due should all be sent to us. Once the question of domicile ( IHTM13001) has been considered, we will receipt the IHT421before returning it to the taxpayer or solicitor to apply for the grant. The case will then follow the same initial processing as mentioned above.

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.