Clearance certificates: who is covered by a clearance certificate?
The form IHT30 protects all liable persons (IHTM30000)
- at the same title
- on the same occasion
- for the tax on the property specified in the certificate
even though the form may not have been signed (IHTM40071) by all of them.
A certificate given to, say, the trustees (IHTM16000) of a settlement will not protect the deceased’s personal representatives (IHTM 05000). Similarly a certificate given to the personal representatives will not protect the settlement’s trustees. If there is more than one title a separate application must be made at each title. This applies even if the personal representatives and the trustees are the same people.