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HMRC internal manual

Inheritance Tax Manual

Changes after the issue of the clearance certificate: additional assets

In general, you should seek to recover tax in full at the title at which the additional assets have been disclosed. You may also need to consider the possibility of a penalty (IHTM36000).

You should also issue corresponding calculations at any title in which a certificate has not been issued.

You should not, however, deny the protection of a certificate given to liable persons at any other title unless

  • you suspect fraud or a failure to disclose material facts (IHTM40143) by them, or
  • you have reason to believe that the taxpayer should have been aware that matters were not finalised at other titles and the certificate was, therefore, issued prematurely (IHTM40051).


Clearance certificates have already been issued at entries A and C. No certificate has been issued at entry B. The taxpayers at entry A inform you that they have discovered an additional asset worth £4,809. You should issue calculations at entries A and B, but not at entry C.

However, if the liable persons are the same at entries A and C, the issue of a certificate at C does not stop you from collecting any additional tax at C if it arises as a result of an adjustment at A.

This is because the liable persons at any title should check with all other liable persons (IHTM40146) that the final values have been established before applying for clearance. Clearly if those liable persons are the same, they will know of the likelihood of adjustments at the other title and their application for clearance will have been unduly premature.

If the issue of a certificate prevents you from collecting tax you will have to record this as a remission (IHTM30501).