IHTM40071 - 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

• a corporate or public trustee (IHTM40072)
• an attorney (IHTM40073)

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