IHTM40063 | Checking form IHT 30: section A

Section A relates to the liability for which clearance is sought, whether that be a death, lifetime transfer or relevant property charge on a settlement.

The section must be completed in full by the applicants but there is a minor error, such as a spelling mistake or the date of death is given as 14 July 2021 instead of 14 July 2022, you can still accept the form but only after you have amended the error and initialled it.

You should check that the applicants have entered details of the accounts (IHTM10011) submitted to HMRC at this title and any calculations paid.

It is important that the applicants have answered the final question in this section. If they have not, we cannot issue clearance and you should return the form to them, asking they complete and initial the relevant box.