»Ê¹ÚÌåÓýapp

When a person dies someone has to take responsibility for dealing with their property, debts and distributing the estate. »Ê¹ÚÌåÓýapp person who administers any part of an estate situated in the UK normally needs proof of legal authority to be able to do so. »Ê¹ÚÌåÓýappy get this legal authority 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 us to collect tax and provides some protection to creditors and beneficiaries.

»Ê¹ÚÌåÓýapp requirement to obtain a grant rests with the Court Service and not HMRC. »Ê¹ÚÌåÓýappre are specific provisions for small estates in Scotland and, separately, in the rest of the UK.