Changes after the issue of the clearance certificate: form IHT30 was applied for prematurely
Before applying for a certificate, applicants must have reason to believe that no adjustment is necessary to the amount of tax they have paid. They need to have made full enquiries into the value of the estate. If there is more than one title taxable on the death, this may involve checking with other liable persons (IHTM30011) to ensure that
- no amendments to other property comprised in the estate remain to be notified to the office, and that
- the final value of the other property has been ascertained.
For example, the trustees (IHTM16000) of a settlement (IHTM16000) should check with the deceased’s personal representatives (IHTM05000) before applying for a certificate. It also follows that if the trustees and personal representatives are one and the same persons they should not apply for a certificate at one title without considering whether the final value at the other has been ascertained, notified and agreed.
If you believe that an application for clearance was made prematurely you should raise the matter with the taxpayers and suggest that in the circumstances it is appropriate for you to raise calculations for the additional tax due at that title. If the taxpayers do not accept this then you should refer the case to TG.