Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Outstanding penalty issues: applications for clearance received in CG


If you work in Compliance Group and the taxpayer applies for clearance on form IHT30 and the necessary conditions are satisfied, you should deal with the certificate and not delay its issue solely because a penalty aspect is not settled. However, you should send a covering letter making it clear that the certificate does not affect the penalty issue, which remains open.

The previous page (IHTM40111) tells you what to do with files referred to you for advice by PC&S.