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HMRC internal manual

Inheritance Tax Manual

Section G: checking applicants signatures on form IHT 30

Only those liable (IHTM30011) for the tax are entitled to a certificate. You should ensure that

  • the applicant is strictly liable for the tax and,
  • they have supplied the necessary account (IHTM10011).

Where it is not clear that this is the case you may need to ask for information to establish who is entitled to a certificate.

You then need to check that at least one of those liable for the whole or part of the tax has

  • signed at least one copy of the form IHT30
  • dated the application
  • stated the capacity in which they are liable for the tax, for example as executor or trustee.

If a liable person has not signed form IHT 30 you will need to return it for amendment.  An agent (who is not a liable person) is not usually allowed to sign the IHT 30 on behalf of a liable person. But there are some exceptions (IHTM40073) to this rule.

Special rules apply where the applicant is

If an appropriate person has not signed the form, you should return it and explain the correct procedure.