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Contents

Official guidance

Inheritance Tax Manual

IHTM40000 · Clearance certificates

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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

Clearance certificates: contents
Checking form IHT 30: section F

IHTM40065 | Checking form IHT 30: section F

From HM Revenue & Customs · Inheritance Tax Manual

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