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IHTM40000 | Clearance certificates: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents36 entries

  1. IHTM40001Clearance certificates: summary
  2. IHTM40010Clearance certificates: what are clearance certificates?
  3. IHTM40011Clearance certificates: who can apply for clearance certificates?
  4. IHTM40012Clearance certificates: who is covered by a clearance certificate?
  5. IHTM40013Clearance certificates: when can an application for clearance be made?
  6. IHTM40014Clearance certificates: what is not covered by a clearance certificate?
  7. IHTM40040Procedures for dealing with an application for clearance: is a certificate appropriate?
  8. IHTM40041Procedures for dealing with an application for clearance: is the application in the approved format
  9. IHTM40051Is the application for clearance premature? : general
  10. IHTM40052Is the application for clearance premature?: full details of the estate not known
  11. IHTM40063Checking form IHT 30: section A
  12. IHTM40071Section B: checking applicants signatures on form IHT 30
  13. IHTM40072Section B: signatures of corporate or public trustees on form IHT 30
  14. IHTM40073Section B: signatures of attorneys on form IHT 30
  15. IHTM40101Conditions to be satisfied before certifying the IHT 30: general
  16. IHTM40102Conditions to be satisfied before certifying the IHT 30: tax not paid at another title
  17. IHTM40131Qualifying the certificate: instalments
  18. IHTM40132Qualifying the certificate: timber
  19. IHTM40133Qualifying the certificate: conditionally exempt property
  20. IHTM40134Qualifying the certificate: blocked foreign assets
  21. IHTM40141Changes after the issue of the clearance certificate: changes to the value of assets
  22. IHTM40142Changes after the issue of the clearance certificate: additional assets
  23. IHTM40143Changes after the issue of the clearance certificate: fraud or failure to disclose material facts
  24. IHTM40144Changes after the issue of the clearance certificate: sales of land or buildings
  25. IHTM40145Changes after the issue of the clearance certificate: sales of unquoted shares
  26. IHTM40146Changes after the issue of the clearance certificate: form IHT30 was applied for prematurely
  27. IHTM40147Changes after the issue of the clearance certificate: statutory amendments to the estate
  28. IHTM40151Non-statutory assurances and other types of certificate: non-statutory assurances on taxpaying settlement cases
  29. IHTM40153Non-statutory assurances and other types of certificate: cancelling a charge on property
  30. IHTM40154Non-statutory assurances and other types of certificate: certificate of tax paid
  31. IHTM40064Checking form IHT 30: section E
  32. IHTM40065Checking form IHT 30: section F
  33. IHTM40111Outstanding penalty issues: applications for clearance received in PC&S
  34. IHTM40112Outstanding penalty issues: applications for clearance received in CG
  35. IHTM40120Completing the clearance certificate: signing the certificate
  36. IHTM40148Changes after the issue of the clearance certificate: remissions