IHTM06042 - Monitoring the excepted estates rules: the prescribed period

The procedure for obtaining a grant for an excepted estate ( IHTM05026) is quite straightforward.

The prescribed period ends 35 days after the making of the first full grant to the deceased in England and Wales. In Scotland ( IHTM05027) the period is 60 days after Confirmation is granted.

During the prescribed period the Board of HMRC has the right to ask the personal representatives ( IHTM05012) to provide additional information by issuing a notice in writing. Should any further information be required in sample cases ( IHTM06041) to ensure that the estate qualifies as an excepted estate, the letter must be sent out within the prescribed period. Although the regulations use the word “notice”, you should first try to obtain the information and resolve any issues through correspondence. In the event that the personal representatives do not co-operate, you will need to consider serving formal notice under IHTA1984 S.219 (not S.219A, because the personal representatives have not delivered- and unless you have clear evidence to the contrary – are not liable to deliver an account on form IHT400). After the period expires the personal representatives are automatically discharged (IHTM06043) from liability to IHT/CTT in respect of the deceased's estate, except in sample cases or as set out in the section in IHTM06044.