IN THE HIGH COURT OF JUSTICE IN NORTHERN IRELAND

PRACTICE GUIDANCE NOTE (PROBATE)

OATHS FOR GRANTS  / INHERITANCE TAX ACCOUNTS

 

1.            Following the introduction of excepted estates as described in the Inheritance Tax Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004 / 2543), regulation 4,  all oaths to apply for grants should include averments  which identify the precise amounts of the gross and net estates as follows:-

 

     “To the best of my (our) knowledge, information and belief, the gross

      estate passing under the grant amounts to £… and the net estate

      amounts to £…”

 

2.            Where the estate is within a category of excepted estates as defined by regulation 4 or any other provision the averment must continue:-

 

      “and this is not a case in which an inheritance tax account is required to

                      be delivered.”

 

3.              Attention is drawn to the following current information:-

 

(a)    where the estate is not excepted, the Revenue form which must accompany the application for a grant is a Probate Summary in Form D18 appropriately endorsed and stamped by the Capital Taxes Office (the Account in Form IHT200 and any payment having been delivered direct);

 

(b)    where the estate is excepted, the Revenue form which must  accompany the application for a grant is a Return of Estate Information, which where death preceded 1 September 2006  must be in Form IHT205 or (where the Deceased died domiciled abroad)  IHT207, and where death was on or after 1 September 2006 in Form IHT205 (2006) or IHT207 (2006);

 

©   queries about IHT liability or forms should not be directed to the

      Probate Office and practitioners and applicants in person must

      ensure that any subsequent changes to the requirements at

      subparagraphs (a) and (b) are complied with; the Capital Taxes

                         Office website is www.hmrc.gov.uk/cto, its helpline 0845 3020900.

.

4.            This replaces the Practice Guidance Note issued on 19 December 2005.

 

Dated this  12  day of   December  2006

 

                    Signed                    

  

                                                     Master Ellison