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Contents

Official guidance
Inheritance Tax Manual

IHTM40000 · Clearance certificates

  • IHTM40001 · Summary
  • IHTM40010 · What are clearance certificates?
  • IHTM40011 · Who can apply for clearance certificates?
  • IHTM40012 · Who is covered by a clearance certificate?
  • IHTM40013 · When can an application for clearance be made?
  • IHTM40014 · What is not covered by a clearance certificate?
  • IHTM40040 · Procedures for dealing with an application for clearance: is a certificate appropriate?
  • IHTM40041 · Procedures for dealing with an application for clearance: is the application in the approved format
  • IHTM40051 · Is the application for clearance premature? : general
  • IHTM40052 · Is the application for clearance premature?: full details of the estate not known
  • IHTM40063 · Checking form IHT 30: section A
  • IHTM40071 · Section B: checking applicants signatures on form IHT 30
  • IHTM40072 · Section B: signatures of corporate or public trustees on form IHT 30
  • IHTM40073 · Section B: signatures of attorneys on form IHT 30
  • IHTM40101 · Conditions to be satisfied before certifying the IHT 30: general
  • IHTM40102 · Conditions to be satisfied before certifying the IHT 30: tax not paid at another title
  • IHTM40131 · Qualifying the certificate: instalments
  • IHTM40132 · Qualifying the certificate: timber
  • IHTM40133 · Qualifying the certificate: conditionally exempt property
  • IHTM40134 · Qualifying the certificate: blocked foreign assets
  • IHTM40141 · Changes after the issue of the clearance certificate: changes to the value of assets
  • IHTM40142 · Changes after the issue of the clearance certificate: additional assets
  • IHTM40143 · Changes after the issue of the clearance certificate: fraud or failure to disclose material facts
  • IHTM40144 · Changes after the issue of the clearance certificate: sales of land or buildings
  • IHTM40145 · Changes after the issue of the clearance certificate: sales of unquoted shares
  • IHTM40146 · Changes after the issue of the clearance certificate: form IHT30 was applied for prematurely
  • IHTM40147 · Changes after the issue of the clearance certificate: statutory amendments to the estate
  • IHTM40151 · Non-statutory assurances and other types of certificate: non-statutory assurances on taxpaying settlement cases
  • IHTM40153 · Non-statutory assurances and other types of certificate: cancelling a charge on property
  • IHTM40154 · Non-statutory assurances and other types of certificate: certificate of tax paid
  • IHTM40064 · Checking form IHT 30: section E
  • IHTM40065 · Checking form IHT 30: section F
  • IHTM40111 · Outstanding penalty issues: applications for clearance received in PC&S
  • IHTM40112 · Outstanding penalty issues: applications for clearance received in CG
  • IHTM40120 · Completing the clearance certificate: signing the certificate
  • IHTM40148 · Changes after the issue of the clearance certificate: remissions
  1. Clearance certificates: contents
  2. Clearance certificates: when can an application for clearance be made?

IHTM40013 | Clearance certificates: when can an application for clearance be made?

From HM Revenue & Customs · Inheritance Tax Manual

The liable persons (IHTM30011) should apply for a clearance certificate only when they believe that they have reported all the assets, liabilities and variations in the estate and they believe that the Inheritance Tax position will not require further amendment.

There are separate instructions for dealing with premature applications (IHTM40051).

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