Service/Compliance procedures: provisional relief
If the relief is provisional you must not
- close your case or enquiry, or
- issue a clearance certificate (IHTM40010) at any entry
until the relief becomes final.
If a taxpayer at any entry asks for clearance they should be told that the certificate cannot be issued at present. If they continue to press for issue then you should ask them why they want a certificate urgently. You should forward their reply to Technical (IHTM01081) for advice.
You should make sure that your file is kept on BU (IHTM03000) for 14 months after the date of death.
The next page (IHTM34073) tells you what steps you should take to finalise the relief.