IHTM05083 - Cap Form A5C (England, Wales and Northern Ireland): review of Cap Form A5C

When the form is received following a grant of administration de bonis non ( IHTM05102) it will be attached to the relevant file. Account A of the form must include all the unadministered property in the deceased's estate valued as at the date of completion of the A5C. If you receive a form A5C on a file you should

• check that all inheritance tax has been paid on the unadministered assets. If it has not take the matter up with the parties. It is possible that the description of the property may be different to that included in theIHT400 ( IHTM10021), whether in value or in name (for example, changes in street names etc)
• if additional tax is payable you should request delivery of a corrective account ( IHTM10701) and issue a calculation of tax
• after examination and the payment of tax, if any, the A5C should be filed

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

The procedure for examination of a grant of double probate ( IHTM05103) is similar to that outlined above. Cap Form A5C will be received after the grant and attached to the file. If new assets are disclosed the applicant for the grant should be asked to pay the additional tax.