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HMRC internal manual

Inheritance Tax Manual

Changes after the issue of the clearance certificate: statutory amendments to the estate

A certificate does not stop you from collecting any additional tax that becomes due if the value of the estate changes as a result of any of the following

  • disclaimer of an interest in settled property (IHTM35165), IHTA84/S93
  • variations (IHTM35011) and disclaimers (IHTM35161), IHTA84/S142
  • compliance with testator’s request (IHTM35171), IHTA84/S143
  • distribution from property settled by Will (IHTM35181), IHTA84/S144
  • redemption of surviving spouse’s or civil partner’s (IHTM11032) life interest on intestacy (IHTM35190), IHTA84/S145.

This applies irrespective of the title at which the amendment is made. If this view is challenged you should refer the case to Technical.