IHTM05081 - Cap Form A5C (England, Wales and Northern Ireland): applications where Cap Form A5C is required
Applications for certain types (
IHTM05023) of grant that are subsequent
to an earlier grant are made on a Cap Form A5C.
The form is completed showing details of all the assets that
were subject to the earlier grant and which remain to be
administered. It is signed by the intending personal
representatives (
IHTM05012) (and if the deceased died
before 13 March 1975 sworn as well) then sent to the probate
registry. The probate registry issues the grant if all is in order
and sends the A5C to us.
Before 6 July 1992, all applications involving the use of
form A5C were referred to us for examination before the issue of
the grant. From that date this was no longer necessary and the A5C
is now sent to us after the grant has been issued.
In Northern Ireland the equivalent form is A5N. The procedure
there is to submit it to IHT Belfast prior to the issue of the
grant.
IHT has its own procedures (
IHTM05082) for dealing with the A5C on
its receipt.
