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HMRC internal manual

Inheritance Tax Manual

Procedures for dealing with an application for clearance: is the application in the approved format

Applications for clearance must be made on form IHT 30, which can be found on the GOV.UK website.

The form should be submitted in duplicate, although if the taxpayer has sent in only one copy of the form IHT 30, which is otherwise complete and is acceptable, you should photocopy it. It is not necessary to return the form to the taxpayers for them to re-submit in duplicate.