This is one of a number of explanatory articles, part of a set copied under licence from H M Revenue & Customs website:
Introduction – Is Inheritance Tax due?
Calculating Inheritance Tax
Valuing assets
Responsibilities of personal representatives
Business relief and businesses
Discretionary trusts
Deceased left no will
Pensions
Agricultural relief
Deceased's liabilities
Foreign aspects
Joint property
Penalties
Settled property
Woodlands
Probate
Alter Inheritance tax
Gifts
Excepted estates
Paying IHT
Thresholds and Interest
Introduction
This guide is designed to help our customers to obtain a grant of representation, complete an account of the deceased's estate, and pay any inheritance tax (IHT) which may be due.
It also gives advice about lifetime gifts and the taxation of discretionary trusts.
The proposals in the Finance Bill 2006 affect the meaning in this article regarding:
- gifts into certain kinds of trusts
- the tax treatment of trusts, known as interest in possession trusts, in which the beneficiaries have a right to benefits
- the ending of an interest in possession during a beneficiary's lifetime
- the treatment of funds in alternatively secured pensions on death.
This article will be updated as necessary when the Finance Bill is enacted.
What is a grant for?
A grant of representation allows the executor or administrator to administer a deceased person's estate in England, Wales and Northern Ireland. It is commonly known as 'probate', although, strictly speaking, a grant of probate is only issued where there is a will. If the deceased died intestate a grant of letters of administration is issued instead.
In Scotland the grant is called a grant of confirmation and the executor is known as an executor-nominate or executor-dative.
We refer to executors and administrators as personal representatives.
Many organisations that the personal representatives approach about the assets of the deceased's estate, such as insurance companies and banks, will ask to see a copy of a grant before they will allow the personal representative access to the assets. But this is not always the case. If you are dealing with an estate which is small, you should contact the organisations concerned to find out if they require a grant, or if they will allow you access to the assets without a grant.
Tell me about the different types of grant
There are other types of grant which are issued in special circumstances, and further information can be found on these in the IHT Manual.
How do I get a grant?
Grants are issued by the courts. You will need to write to them to access the correct court service. | 
