| Valuing the estate: initial letter enquiring about National Savings Accounts This is a standard letter enquiring about the value of a deceased's National Savings accounts, which is required when valuing the estate for inheritance tax purposes. |
| Oath for administrator with will annexed, with drafting notes An oath for administrators where there is a valid will but an ineffective appointment of executors. The web version has integrated drafting notes. Read this standard document and Practice note, Oaths: completing the oath for administrator with will annexed together. This standard document should be on a single A4 sheet (printed on both sides where necessary). |
| Valuing the estate: initial letter enquiring about Premium Bonds This is a standard letter enquiring about the value of a deceased's premium bonds, which is required when valuing the deceased's estate for inheritance tax purposes. |
| Variation: disposition under a will, the law of survivorship or by nomination, deed with drafting notes A deed of variation for use by a beneficiary of an estate to alter a disposition made by will, passing under the law of survivorship or by nomination. The web version has integrated drafting notes. For further information complementing the drafting note, see Practice notes, After death variations: IHT and CGT and After death variations: overview. |
| What to do when someone dies: briefing note for clients This is a note explaining what needs to be done immediately after a person's death. It is intended for the family or friends of the person who has died. |
| Valuing the estate: initial letter to a stockbroker or investment manager This is a standard letter to a stockbroker or investment manager requesting a valuation of investments held by a person who has died. The value requested is the value at the date of death for the purposes of inheritance tax. The document contains drafting notes which explain the reason for each enquiry and indicate when and why the enquiry is optional. |
| Valuing the estate: letter requesting a valuation of a deceased's home or other interest in land This is a standard letter requesting a formal valuation of a deceased's home or other land or an interest in land which is required when valuing the deceased's estate for inheritance tax purposes. |
| Capital gains tax: principal private residence relief: main residence nomination A standard letter to HMRC nominating a main residence for capital gains tax (CGT) principal private residence relief (PPR). |
| Disclaimer, deed with drafting notes A deed of disclaimer for use by a beneficiary of an estate to reject an interest in the estate arising from the deceased's will, under the intestacy rules or by nomination. The web version has integrated drafting notes. |
| Valuing the estate: initial letter to the Department for Work and Pensions This is a standard letter to use when valuing the assets of a person who has died and who was in receipt of any state benefits, such as a retirement pension, attendance or disability allowance or income support. |
| Valuing the estate: initial letter enquiring about liabilities of the estate This standard letter enquires about debts which a deceased person may have had and which remained unpaid at the date of his death as these debts can reduce the value of his estate for inheritance tax purposes. |
| Valuing the estate: initial letter enquiring into miscellaneous refunds This standard letter enquires about payments which a deceased person may have made before his death and which may be due to be refunded to his estate. The enquiry aims to find out if the refunds are assets of the estate for inheritance tax purposes. |
| Valuing the estate: initial letter to a pension scheme administrator This is a standard letter to a pension provider to be used to enquire about the value of either an occupational pension or a personal pension owned by a person who has died. It may also be used where the deceased had a retirement annuity contract (these products were replaced by personal pensions with effect from 1 July 1988). |
| Valuing the estate: initial letter enquiring about private health schemes This is a standard letter enquiring about any payments due to or from the estate of a person who has died, in relation to his cover under a private health care plan. This is for the purposes of assessing any inheritance tax liability of his estate. |
| Oath for administrator (surviving spouse or civil partner): no minority or life interests, with drafting notes An oath for an administrator who is the surviving spouse or civil partner of a deceased person who did not leave a valid will where none of the beneficiaries under the intestacy rules is a minor or has a life interest. The web version of the oath has integrated drafting notes. For further information complementing the integrated drafting notes, see Practice note, Oaths: completing the oath for administrators. This standard document should be on a single A4 sheet (printed on both sides where necessary). |
| Valuing the estate: initial letter to a company registrar This is a standard letter to send where a deceased held investments in a company. The letter informs the company registrar of the death of the deceased and asks for confirmation of the deceased's investments. |
| Letter of wishes: personal possessions (detailed), with drafting notes A letter of wishes setting out detailed alternative methods of selection for use with a gift of personal possessions (chattels) in a will, coupled with a request to distribute them. This standard document has integrated drafting notes. |
| Letter notifying charity of deed of variation, with drafting notes A letter notifying a charity of a deed of variation in its favour, as required by section 142(3A) of the Inheritance Tax Act 1984. This standard document has integrated drafting notes. |
| Valuing the estate: letter requesting a valuation of the deceased's household and personal goods This is a standard letter requesting a valuation of a deceased's household and personal belongings, which is required when valuing the deceased's estate for inheritance tax purposes. |
| Stock transfer form Please click on the "Open in Word" icon to open precedent stock transfer form. This form has been created using Microsoft Word and Microsoft Excel. Please type within the cells provided as typing beyond this may affect the formatting. For more information on when the form is needed and details on how to complete the form, see Practice note, Stock transfer form. We have updated the stock transfer form to include the new stamp duty exemption certificate which may be completed, where appropriate, in relation to transfers executed on or after 6 April 2012. |
| Letter of wishes: personal possessions (simple), with drafting notes A letter of wishes in a simple itemised list format for use with a gift of personal possessions (personal chattels) in a will, coupled with a request to distribute them according to the testator's wishes. This standard document has integrated drafting notes. |
| Power of attorney (general) given by personal representative: notice to other personal representatives, with drafting notes A personal representative (PR) who executes a power of attorney under section 25 of the Trustee Act 1925 must give notice to his or her co-PRs. This is a suggested form of notice, for use when the power of attorney delegates all the PR's functions. It has integrated drafting notes. |
| Oath for executors, with drafting notes An oath for executors where there is a valid will and an effective appointment of executors. The web version of the oath has integrated drafting notes. Read this standard document and Practice note, Oaths: completing the oath for executors together. This standard document should be on a single A4 sheet (printed on both sides where necessary). |
| Assent of an equitable interest in land, with drafting notes An assent by an executor or an administrator of the deceased's equitable interest in registered or unregistered land. This standard document has integrated drafting notes. |
| Inheritance tax: Briefing note This is a short briefing note for clients on inheritance tax, intended as an overview. |
| Oath for administrator (surviving parent(s) only): no minority or life interests, with drafting notes An oath for an administrator where a person dies without leaving a valid will, who has no surviving spouse or issue but leaves either or both parents still alive. The web version of the oath has integrated drafting notes. For further information complementing the integrated drafting notes, see Practice note, Oaths: completing the oath for administrators. This standard document should be on a single A4 sheet (printed on both sides where necessary). |
| Valuing the estate: initial letter to banks and building societies This is a standard letter enquiring about the value of a deceased's accounts, normally held in banks or building societies, which is required when valuing the deceased's estate for inheritance tax purposes. |
| Valuing the estate: initial letter to a deceased's employer This is a standard letter to use when enquiring about the earnings and other employment related benefits which may be due to a deceased's estate or to others as a result of his death. The value of these assets is required to assess the inheritance tax liability of the deceased's estate. |
| Valuing the estate: initial letter enquiring about National Savings Certificates This is a standard letter enquiring about the value of a deceased's National Savings Certificates, which is required when valuing the deceased's estate for inheritiance tax purposes. |
| Power of attorney (general) given by personal representative, with drafting notes A general power of attorney under section 25 of the Trustee Act 1925 given by a deceased individual's personal representative who wants to delegate all his or her functions concerning the administration of the deceased's estate to an attorney, following the issue of a grant of representation. This standard document has integrated drafting notes. |
| Valuing the estate: initial letter to a life insurance and annuity provider This standard letter sets out the questions to ask when a deceased paid premiums on a life insurance policy in order to assess any inheritance tax liability in the deceased's estate.The letter may also be used where the deceased purchased a life annuity but not an annuity which is linked to a pension. Drafting notes are included in the letter to explain the enquiries. |
| Inheritance tax: Briefing note, Exclusions, exemptions and reliefs This is a short briefing note for clients on the main inheritance tax exclusions, exemptions and reliefs, intended as an overview. |