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HMRC internal manual

Inheritance Tax Manual

Clearance certificates: what is not covered by a clearance certificate?

The clearance certificate means that the taxpayer will not have to pay any further tax on the transfer described in the certificate, unless IHTA84/S239 (4) applies, where

  • there has been fraud or failure to disclose material facts (IHTM40143)
  • additional assets (IHTM40142) are later shown to have been included in the transfer
  • too great an increase in the nil rate band has been claimed on the death of the surviving spouse (IHTM43067)
  • further tax becomes payable as a result of statutory amendments after issue (IHTM40147)