Death in 1991 - oath or PA1 form?

Trusts Discussion
1

I have an estate where death of grandmother (G) occurred in 1991. Intestacy, and no grant obtained. Estate passed to only child (P). I act for executor of P’s estate and we need to deal with a property still vested in G.

Do I need to use an oath (as this would have been used at the time to swear the figures as no IHT205 was in use then), or will a PA1A suffice (it cannot be done using the online service)?

Any assistance would be appreciated.

Damian Lines
Rubin Lewis O’Brien

2

I had similar on a case where the deceased died in 2007 and I applied on PA1A (with IHT205 because on would have been due). Grant issued with no enquires