Does anyone know the latest procedure i.e. which IHT form to use and do you still have an Oath or a type of Statement of Truth?
Claire Flood
CLAIRE FLOOD SOLICITORS
Hi Claire,
I’ve recently completed an application for reseal for a Canadian (Alberta) grant.
Because the UK estate included real property it was a full IHT400 with IHT421 to be controlled by HMRC even though no tax was payable. If no real property and no tax to pay there is a short form which for the life of me I cannot remember the name of!
Application to registry was the fee (£155.00), specifically worded letter of authority to a UK solicitor signed by the Canadian executor, and an original court sealed copy of the Canadian grant & will (to be resealed and returned) plus one plain photocopy.
John Cartlidge
Campion Solicitors
Hi Claire
You can use form IHT207, but if you do not meet the conditions on the form then you will need to complete an IHT400.
I don’t believe that an Oath or Statement of Trust is required, but you will need the named Personal Representatives to authorise your firm to obtain the reseal of the Grant.
Graham Barry
New Quadrant Partners Ltd
Thank you for your help.
Kind regards,
Claire Flood.
CLAIRE FLOOD SOLICITORS
Thank you.
Kind regards,
Claire Flood.
CLAIRE FLOOD SOLICITORS