IHTM05072 - Particular aspects that may arise in connection with obtaining a grant: more than one grant required within the UK (all UK locations)

Where more than one grant ( IHTM05001) is necessary for property held in different countries within the UK because

• the personal representatives ( IHTM05012) do not take out a grant in the UK country of domicile ( IHTM13001), or
• the deceased held assets in various parts of the UK but was domiciled abroad,

the overall tax liability is to be handled by the (IHT) office in the country where a grant is first obtained. The account, form IHT400 ( IHTM10021), to lead to a further grant will be referred for endorsement to the IHT office where the first grant was obtained. It should then be submitted to the probate/commissary authorities in the other country. Any such application for endorsement should be referred to Pre-Grant.

If confirmation ( IHTM05104) is obtained in Scotland first, the C1 ( IHTM05025) andIHT400 are sent in to IHT Edinburgh with details of the whole UK estate and the C1 is completed to show the whole tax and interest paid. Form IHT421 is also sent in to IHT Edinburgh but completed in boxes 1 to4 to show only the estate and liabilities in England and Wales (or Northern Ireland if probate is required there). Box P6 should show the whole tax paid.

The C1 will be receipted and returned so that confirmation can be obtained and on return of the C1 the IHT421 will be receipted and returned to be sent to the Probate Office.

Where probate ( IHTM05101) is obtained first the IHT400 should be completed with details of the whole estate. Once probate has been obtained a C1 showing only the Scottish assets should be sent to IHT Nottingham to be stamped before production to the Commissary Office.