Conditions to be satisfied before certifying the IHT 30: general
If the form IHT30 has been completed correctly you should decide whether it can be certified and issued.
The following conditions must be satisfied before the issue of a certificate
- the value of the property to which the application relates is finalised
- all of the tax on that property has been paid or is being paid by instalments and Accounts have confirmed that the accounting record is balanced
- the value of all aggregable property (such as joint property (IHTM15000), settled property (IHTM16000) and gifts (IHTM14000) is finalised
- the applicant has no potential liability to tax in respect of gifts (IHTM40102)
If any of these conditions are not satisfied then you should treat the application as premature (IHTM40051) until such time as the form IHT 30 can be issued.
An outstanding penalty (IHTM40111) issue is not normally a reason to delay the issue of a certificate.