IHTM05011 - Requirement for a grant: background

When a person dies someone has to take responsibility for dealing with that person's property, debts and distributing the balance of the estate. The person entrusted with the task of administering any part of an estate situate in the UK normally needs proof of legal authority. This is achieved by obtaining a grant ( IHTM05001). In Scotland this is obtained from the appropriate Sheriff Clerk but in the rest of the UK it is obtained from one of the probate registries. This system helps the collection of tax and provides some protection to creditors and beneficiaries.

The Commissioners of HMRC have no power to dispense with this requirement or authorise any person to do so, although there is specific provision for small estates in Scotland ( IHTM05115) and for small estates in the rest of the UK ( IHTM05113).