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HMRC internal manual

Inheritance Tax Manual

Clearance certificates: summary

This section of the manual tells you about applications for clearance.

It provides

  • an introduction to clearance certificates, for those that are unfamiliar with them,
  • a guide to the procedures that must be followed when completing and dealing with them,
  • guidance on how to deal with amendments after a certificate has been issued,
  • information on what non-statutory assurances can be given.

An application for a clearance certificate must be made using form IHT30.

Non-statutory assurance

You should treat the non-statutory assurance (IHTM40151) given by standard letters SL124 & SL135 in all respects as if the taxpayer had applied for and you had issued formal clearance on form IHT30. You should therefore consider the instructions in this section before you issue a non-statutory assurance. You should

  • not issue SL124 to executors where tax on any lifetime gifts remains unpaid (IHTM40102), but
  • issue SL124 to trustees before the tax is settled at other entries where the trust fund passes to charity (IHTM40052).

Once you have issued a non-statutory assurance you should treat any further developments on the case in accordance with the instructions in this section and on the basis that clearance has been given. This paragraph does not apply to Estate Duty cases.

As the non-statutory assurance letters have the same effect as a formal clearance certificate there is no need for the taxpayer to request a certificate once they have been issued. However, if they choose to submit a form IHT30 you should still issue it if they have paid all the Inheritance Tax that is due