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HMRC internal manual

Inheritance Tax Manual

Examples of statements and certificates of full disclosure: certificate of full disclosure

You should use the following wording when issuing a certificate of full disclosure following the discovery of an omission or undervaluation.

`Where it has been established that as a Personal Representative of a deceased person you have

  • delivered an incorrect account, or
  • furnished incorrect information, or
  • produced an incorrect document, or
  • failed to deliver an account

for the purposes of inheritance tax to the Board of HMRC, an Officer of the Board may ask you to certify that you have made a complete disclosure of all facts having a bearing on your liability as a Personal Representative to that tax.

This will give you the chance to consider the statements you have made to HMRC. If at some later date it is found that the statements were materially incorrect, the circumstances will be investigated thoroughly. If the certificate proves to have been false, the Board will take a serious view of the false completion of the certificate and any loss of tax which may have arisen as a result.

Before you complete the certificate please consider the wording most carefully. If you consider there are any facts relating to your liability as Personal Representative to inheritance tax of which you have not given details, then inform the Officer of the Board of these before you sign the certificate.

False statements can result in prosecution.

Issued for and on behalf of

The Board of HMRC’