Grant of Confirmation

Kirsty73

Ah no! You are totally right. I don't need to list it, but I need to add the value to the gross estate for IHT (and fill in IHT400 which I am also in the middle of).

gifts should not be listed on form C1(2022), they must be added in to calculate the gross estate for IHT.

Thank you, can you tell I am starting to lose my mind over this!

Kirsty73

Another area I am now finding a bit wooly is whether I do actually need to fill in the IHT400 form.

The total value of the estate including the property gifted with reservation of benefit is under the IHT threshold but I have read that:
 
If the person who died made a gift with reservation of benefit, you’ll need to complete form IHT400 along with IHT403...

But is that only if there is IHT to pay? Or is it an excepted estate?

Thanks!

buddy9

Where there is a gift with reservation of benefit then the estate cannot be an excepted estate and the HMRC guidance is that IHT 400 is needed.

Kirsty73

Thank you buddy9. A definitive answer is much appreciated. That is what I originally thought but you start doubting yourself once you are knee deep in the forms! 

emilylemon

Hi forum, I submitted my form and after 9 weeks, it's been returned as I've made a stupid mistake.  Under the list of estate, I listed everything under Heritable and Moveable estate in Scotland but then missed out a line for the total above my entry for Estate in England and Wales.  I'd a c/f total top of page and total at foot and nil for anywhere not Scotland so didn't add a Scotland total.   
I've been asked to 'attempt to squeeze it in'.
I realise what is being asked.

However, what if I can't fit it in by hand?  Am I allowed to add the information on the online form and just print off that page again? 
As the paperwork was returned all stapled up, I am assuming not but would like confirmed before I attempt the world's smallest handwriting.
What do I do if I can't fit it in?  There really isn't much room.

When I make the change, do I need to add any wording to say I've made a later change?

Do I need to do anything to the date on page 2 and the date on the my wording on the top of the Will as this is now being sent in again on a different date?

Many thanks.

buddy9

 to emilylemon

Whether there is a right or wrong way I do not know. I can only say what I would do faced with your situation.

I would remove the page(s) with the error, print out a correct replacement page(s) and add into the C1. Then resubmit will and C1 with original dates intact. Perhaps including a separate cover note to advise that errors are now corrected.

(9 weeks seems excessive)

emilylemon

Thanks @buddy9.  It would be much simpler to just create a replacement page but what worried me was all the paperwork being returned to me with a number of staples in it.  I didn't want to risk voiding anything by messing with the staples!  I may have to do that regardless if I botch the hand written change.

Yes, 9 weeks it took for them to process the form (Edinburgh).  I actually phoned to chase it up earlier this week and they said they were currently working on September's submissions (just in case anyone else is waiting).
I'm relieved I won't have to change dates.

Kirsty73

@emilylemon I made an error on page 2 of the C1 form and I just had to resupply that one page. Selkirk Sheriffs Court were amazing - they flagged up the error on the day I handed it in (in person) and I was able to drop in the new page the day after as I was only in Scotland for a couple of days.

Bumbley_Bee

Hi, I am writing the declaration for the Grant of Confirmation application form.
My aunt had nominated two executors, one has died, the other has declined and resigned.
I have been assumed as executor and have the Deed of Assumption.
I am unsure of the correct wording of my declaration to incorporate all these points.
Can anyone help please ?

buddy9

Bumbley-Bee

Here is a suggestion, you will need to check that it accurately describes your situation. I assume you have the original will.

Delete ‘I am’ and continue

By her will dated the [enter date of will] herewith exhibited and docquetted and signed by me as relative hereto, the said deceased appointed [insert full name and address of the deceased executor] and [full name and address of the resigning executor] to be her executors-nominate. The said [insert full name of deceased executor] pre-deceased the said deceased. The said [insert full name of declining executor] assumed me as executor of the said deceased conform to deed of assumption dated the [insert date] which is produced herewith, and docquetted and signed by me as relative hereto. The said [insert full name of declining executor] has resigned the office of executor, conform to letter of declinature dated the [insert date] and which is also produced herewith and docquetted and signed by me as relative hereto. I am the executor-nominate of the said deceased.

If the deed of assumption refers to you as ‘trustee and executor’ you might want to use that instead of ‘executor’.

Change executor/executrix as appropriate to the situation

If the declining executor has a name change or an address change since the will was written this would have to be stated also.