IHTM05013 - Requirement for a grant: HMRC's role

Before a grant ( IHTM05001) is issued any tax due must be paid.

The personal representative ( IHTM05012) (pr) may also be required to list all the assets and liabilities of the deceased person in an account, formIHT400 ( IHTM10021). The pr is excused from having to submit an account where

• the estate is an excepted estate ( IHTM05021), or
• (in Scotland only) the estate is a small estate ( IHTM05022) which also conforms to the rules governing excepted estates

In estates where anIHT400 is required it is sent to us once it has been completed with any inheritance tax due. On receipt of this we commence our initial processing ( IHTM07001) and certify that we have received theIHT400 and any tax. This enables the pr to obtain the grant and deal with the administration of the estate.