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HMRC internal manual

Inheritance Tax Manual

Qualifying the certificate: instalments

If the taxpayer is paying by instalments (IHTM30191) and the application is made on form IHT30 you do not have to qualify the certificate.

If, very rarely, the application is made by the taxpayer on an earlier version of form IHT30, such as Cap 30, you should still issue the certificate but it should specifically exclude the property on which instalments are outstanding. You should write the following sentence above your signature and authorisation stamp:

‘Save and except (that part of) the property on which inheritance tax is being paid by instalments’.