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HMRC internal manual

Inheritance Tax Manual

Clearance certificates: when can an application for clearance be made?

The liable persons (IHTM30011) should apply for a clearance certificate only when they believe that they have reported all the assets, liabilities and variations in the estate and they believe that the Inheritance Tax position will not require further amendment.

There are separate instructions for dealing with premature applications (IHTM40051).