HMRC internal manual

Inheritance Tax Manual

Foreign property: Double Taxation Conventions: certificate of tax paid: procedure with non-convention countries

Where a taxpayer asks us to

  • certify a copy of the IHT400 or other Inheritance Tax account, or
  • certify the amount of Inheritance Tax paid

for a foreign tax authority, with whom we do not have a double tax convention (IHTM27161) refer the case to Technical. Technical will issue the certificate.