Husband died Intestate in Oct 2004. In 2018 Wife realises there is a parcel of land in his sole name and obtains Letters of Administration. An application is made to the Land registry who transfer the land to the wife “As Adminstratrix…” for the late husband. I do not know why the land was not vested in her name personally.
There is one child of the marriage. Wife has now died leaving her estate to that child who would in any event be solely entitled on intestacy.
In drafting an application for a Grant of Administration De Bonis Non, I am reading conflicting information as to whether any additional IHT forms need to be completed alongside the PA1A. An IHT205 was submitted in 2018. Is it necessary to submit another IHT205 based on the current values of the unadministered estate?
You will need to submit a CAPA5C…I don’t think you need to submit a fresh IHT 205 (been a while since I did a DBN app so can’t remember). I can send one to you if you like, by e-mail. They are hard to get hold off. See other threads on TDF…
You may find this post useful: Grant de Bonis Non Administratis - #5 by Tiggers . It refers to a request by the probate registry for an IHT205, rather than a Cap A5C when the estate is excepted. I am not aware of any legal authority for the probate registry’s request for a IHT205 rather than a CAP A5C when the estate is excepted. It seems to be a CAP A5C should be sufficient in both cases as the estate has already been reported to HMRC upon the first grant; therefore, one would think the CAP A5C would be sufficient. However, nonetheless, I thought I would draw your attention to the post.
Karl, could I trouble you to send me a blank CAPA5C form, please? g.birtwistle@moss-solicitors.co.uk? I think I will be going for a belt and braces approach for my grant DBN application and submit CAPA5C and an IHT205.
Many thanks, in advance.