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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Examples of statements and certificates of full disclosure: statement on the reverse of a certificate of full disclosure

To: HMRC (IHT)

Reference

I have read the statement overleaf and;

In connection with John Smith, who died on 6 March 1998 (“the deceased”), I hereby certify that I have made full enquiries and to the best of my knowledge and belief I have made a complete disclosure to you of all

  • property whether situated in the United Kingdom or elsewhere in which the deceased had a joint beneficial interest immediately before his death
  • settled property whether situated in the United Kingdom or elsewhere in which the deceased had a right to benefit immediately before his death
  • property whether situated in the United Kingdom or elsewhere in which the deceased had a beneficial interest immediately before his death where he had nominated, other than by his Will, a particular person to receive the property after his death
  • all other property whether situated in the United Kingdom or elsewhere of whatsoever description, to which the deceased was beneficially entitled immediately before his death
  • gifts or other transfers of value made by the deceased within seven years of his death
  • facts bearing on my liability to inheritance tax as personal representative of the deceased.

Signature

Personal Representative of John Smith deceased

Address

Date