IHTM05074 - Particular aspects that may arise in connection with obtaining a grant: nil estates (England, Wales and Northern Ireland)
Where a grant (IHTM05001) is needed for a person who left no estate (for example, where a representative to the deceased is needed in connection with legal proceedings) the personal representative (IHTM05012) will complete an account (IHTM05031) showing the purpose for which the grant is required. »Ê¹ÚÌåÓýapp account should be sent to us to deal with in the normal way.