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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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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.