IHTM05054 - Submitting the account and obtaining a grant (England, Wales and Northern Ireland): procedure where we are asked to calculate the tax

The procedure following completion of the account where no solicitor is acting for the personal representative ( IHTM05012) (pr) and the pr wants us to calculate the tax for them is as follows

Grants taken out in England and Wales

• The pr sends the probate summary form IHT421 and all papers necessary for a grant to the probate registry, together with the fee due. On receipt of this the probate registry perform certain checks, mainly concerned with the validity of any will ( IHTM12000) and verifying the right of the pr to act. The probate registry then arranges to interview the pr.
• At the interview the pr clarifies any outstanding probate points and swears an oath that the information in the application for the grant is true.
• Provided no difficulties arise the probate registry returns the IHT421 to the pr who sends it along with the completedIHT400 ( IHTM10021) to us. Staff in FACET create a file and calculate the tax. FACET send the calculation to the pr, together with a payslip or write to pr to tell them no tax is payable.
• If there is tax to pay we will keep the IHT421 on our file until we receive notification that the tax has been paid from Cashiers. We will then certify form IHT421 and send it to the probate registry who will issue the grant.
• If no tax is payable we will certify form IHT421 immediately and send it to the probate registry who will then issue the grant.

Grants taken out in Northern Ireland

• The pr sends the FormIHT400 and form IHT421 to us. We will create a file and calculate the amount of tax payable.
• If there is no tax to pay we will certify the IHT421 and return it to the pr. If tax is payable we will send the calculation to the pr together with a payslip. When we receive notification that the tax has been paid from Cashiers we will send the certified IHT421 back to the pr.
• The pr will arrange an interview with the Probate Registry. They will take the IHT421and a copy of the account with them. The Probate Registry will then issue the grant.