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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Clearance certificates: contents

Summary
  1. IHTM40001
    Summary
What are clearance certificates?
  1. IHTM40010
    What are clearance certificates?
Who can apply for clearance certificates?
  1. IHTM40011
    Who can apply for clearance certificates?
Who is covered by a clearance certificate?
  1. IHTM40012
    Who is covered by a clearance certificate?
When can an application for clearance be made?
  1. IHTM40013
    When can an application for clearance be made?
What is not covered by a clearance certificate?
  1. IHTM40014
    What is not covered by a clearance certificate?
What is not covered by a clearance certificate?: Who is responsible for dealing with an application for clearance?
  1. IHTM40040
    What is not covered by a clearance certificate?: Who is responsible for dealing with an application for clearance?: Is a certificate appropriate?
  2. IHTM40041
    What is not covered by a clearance certificate?: Who is responsible for dealing with an application for clearance?: Is the application for clearance in the approved format?
What is not covered by a clearance certificate?: Is the application for clearance premature?
  1. IHTM40051
    What is not covered by a clearance certificate?: Is the application for clearance premature?: General
  2. IHTM40052
    What is not covered by a clearance certificate?: Is the application for clearance premature?: Form IHT 30 received before full details of the estate are known
What is not covered by a clearance certificate?: Checking form IHT 30
  1. IHTM40063
    What is not covered by a clearance certificate?: Checking form IHT 30: Sections A, B and C
  2. IHTM40064
    What is not covered by a clearance certificate?: Checking form IHT 30: Section D
  3. IHTM40065
    What is not covered by a clearance certificate?: Checking form IHT 30: Section E
What is not covered by a clearance certificate?: Section F
  1. IHTM40071
    What is not covered by a clearance certificate?: Section F: Checking applicants signatures on form IHT 30
  2. IHTM40072
    What is not covered by a clearance certificate?: Section F: Signatures of corporate or public trustees on form IHT 30
  3. IHTM40073
    What is not covered by a clearance certificate?: Section F: Signatures of attorneys on form IHT 30
Completing the clearance certificate: Conditions to be satisfied before certifying the IHT 30
  1. IHTM40101
    Completing the clearance certificate: Conditions to be satisfied before certifying the IHT 30: General
  2. IHTM40102
    Completing the clearance certificate: Conditions to be satisfied before certifying the IHT 30: Tax not paid at another title
Completing the clearance certificate: Outstanding penalty issues
  1. IHTM40111
    Completing the clearance certificate: Outstanding penalty issues: Applications for clearance received in PC&S
  2. IHTM40112
    Completing the clearance certificate: Outstanding penalty issues: Applications for clearance received in Compliance Group
  3. IHTM40120
    Completing the clearance certificate: Outstanding penalty issues: Signing the certificate
Completing the clearance certificate: Qualifying the certificate
  1. IHTM40131
    Completing the clearance certificate: Qualifying the certificate: Instalments
  2. IHTM40132
    Completing the clearance certificate: Qualifying the certificate: Timber
  3. IHTM40133
    Completing the clearance certificate: Qualifying the certificate: Conditionally exempt property
  4. IHTM40134
    Completing the clearance certificate: Qualifying the certificate: Blocked foreign assets
Changes after the issue of the clearance certificate
  1. IHTM40141
    Changes after the issue of the clearance certificate: Changes to the value of assets
  2. IHTM40142
    Changes after the issue of the clearance certificate: Additional assets
  3. IHTM40143
    Changes after the issue of the clearance certificate: Fraud or failure to disclose material facts
  4. IHTM40144
    Changes after the issue of the clearance certificate: Sales of land or buildings
  5. IHTM40145
    Changes after the issue of the clearance certificate: Sales of unquoted shares
  6. IHTM40146
    Changes after the issue of the clearance certificate: Form IHT30 issued prematurely
  7. IHTM40147
    Changes after the issue of the clearance certificate: Statutory amendments to the estate
  8. IHTM40148
    Changes after the issue of the clearance certificate: Remissions
Non-statutory assurances and other types of certificate
  1. IHTM40151
    Non-statutory assurances and other types of certificate: Non-statutory assurances on taxpaying estates
  2. IHTM40153
    Non-statutory assurances and other types of certificate: Cancelling a charge on property
  3. IHTM40154
    Non-statutory assurances and other types of certificate: Certificate of tax paid