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HMRC internal manual

Inheritance Tax Manual

Clearance certificates: what are clearance certificates?

A clearance certificate (form IHT30) is used to let the taxpayers (IHTM40011) know that they have paid all Inheritance Tax that is due. Once clearance has been given it normally discharges the taxpayer from further liability to tax on the assets specified in the certificate, IHTA84/S239 (2). But there are some situations that are not covered by the certificate (IHTM40014), IHTA84/S239 (4).

The IHT30 is used by both

  • the taxpayer - to apply for clearance, and
  • the caseworker - to certify that all of the inheritance tax has been paid.

More detailed instructions on how you deal with an application for clearance and how you complete clearance certificates can be found elsewhere in this section.

In practice, because of our issue of non-statutory assurance letters, SL124 and SL135, you should see far fewer applications for a certificate.