Rule 26 Payment of inheritance taxI1
England and Wales
This rule applies where a person who is entitled to a fund in court and subject to an order of the Court of Protection dies.
The Accountant General shall make a payment from the fund in court of the deceased to Her Majesty’s Revenue and Customs in respect of all or part of the inheritance tax due on the deceased’s estate if F1provided with either—
the completed relevant form from His Majesty’s Revenue and Customs; and
a written request from—
an executor of the deceased’s estate; or
if the deceased died intestate, a person who appears to have a prior right to a grant of letters of administration of the estate; or
where rule 22A(1) applies—
an electronic copy of the completed relevant form from His Majesty’s Revenue and Customs; and
an electronic request from—
an executor of the deceased’s estate; or
if the deceased died intestate, a person who appears to have a prior right to a grant of letters of administration of the estate.
Annotations
Textual amendments
- F1
Words in rule 26(2) substituted (27.10.2023) by The Court Funds (Amendment) Rules 2023 (S.I. 2023/987), rules 1(1), 18