IHTM11301 - Types of certificate: deaths of currently serving persons

There is a special simplified form of certificate (IHTM11281) for deaths of people

• who are serving in the armed forces at the time of death, and
• on whose deaths the Ministry of Defence (MOD) are in no doubt that the requirements of IHTA84/S154 are satisfied

On such deaths the MOD issue a certificate, in the form of a letter to the next-of-kin, explaining that

• the provisions of IHTA84/S154 (1) are satisfied, and that
• production of this letter to a Probate Registry may enable a grant to be obtained for the reduced fee authorised by the Non-Contentious Probate Fees Order 1999 or the corresponding provisions for Northern Ireland. (There are no equivalent provisions for Scotland).

Such a letter/certificate can be clearly identified as it is issued by the MOD from RAF Innsworth, Gloucester.

The MOD sends a copy of that letter to this office at the same time they write to the next-of-kin. Registry staff will then link this letter to any existing file. If this type of certificate is sent in by the taxpayer or agent you should treat it in the same way as the more formal certificate (IHTM11302).

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