IHTM05074 - Particular aspects that may arise in connection with obtaining a grant: nil estates (England, Wales and Northern Ireland)

Where a grant ( IHTM05001) is required to a person who left no estate (for example, where a representative to the deceased is needed in connection with legal proceedings) the personal representative ( IHTM05012) will complete an account ( IHTM05031) to show the purpose for which the grant is required. On its receipt the account is processed ( IHTM07001) by Capital Taxes in the normal way.