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HMRC internal manual

Inheritance Tax Manual

Qualifying the certificate: blocked foreign assets

If tax has been deferred on blocked foreign assets (IHTM27060) you should qualify the certificate by writing:

‘Save and except those assets situate in (add the name of the country) in respect of which it has been agreed that the tax may be deferred’.

You should ensure that the value of the assets have been agreed and taken into account for aggregation before you issue the certificate.