IHTM05112 - Exceptions where no grant is needed: no grant cases (all UK locations)

Occasionally personal representatives ( IHTM05012) may submit anIHT400 ( IHTM10021) even though they do not intend to take out a grant ( IHTM05001) – for example the deceased died domiciled ( IHTM13001) outside the UK and the only asset in the country is a policy of life assurance. In these circumstances theIHT400 virtually serves the purpose of an IHT 100 ( IHTM10501).

Upon receipt of a no grant case Pre-Grant mark theIHT400 ‘No Grant Case’ and refer it to FACET for processing ( IHTM07001) in the normal way.

TheIHT400 is retained and dealt with in the office the same as any otherIHT400. Subject to what is said about small estate exceptions from grant in England, Wales and Northern Ireland ( IHTM05113) and Scotland ( IHTM05115) any appropriate assurance or certificate ( IHTM40001) may be given.