IHTM10461 - Checking the declaration (box 119): Grant of Representation

Box 119 on the IHT400 tells you what type of grant is being applied for. »Ê¹ÚÌåÓýapp most common types of grant are

  • Grant of Probate (IHTM05101) - where the deceased left a Will
  • Grant of Confirmation (IHTM05101)- where the deceased died in Scotland
  • Grant of Letters of Administration (IHTM05101) - where the deceased died without leaving a Will
  • Grant of Letters of Administration with Will annexed (IHTM05101) - where the deceased left a Will but either failed to appoint an executor, or all the executors appointed in the Will have died.

It is important that you know whether the deceased died having left a Will (IHTM12041) or died intestate (IHTM12101) without leaving a Will. This will have implications for how the estate passes to beneficiaries and the availability of reliefs.

»Ê¹ÚÌåÓýappre are further details about these and the more unusual types of grant that may be taken out in section 5 (IHTM05000) of the manual.