Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Changes after the issue of the clearance certificate: remissions

Where you cannot collect tax because a clearance certificate has been correctly given on the information available at that time a form ENF 12 should be completed in respect of a remission (IHTM38491) under class 10. This does not apply if

  • the amount involved is negligible (IHTM38491), or
  • the procedures for tax lost through departmental error (IHTM38491) are appropriate.

Where you cannot collect tax following the issue of the closure letter (IHTM40151), you should note the ENF12 to the effect that the tax is not being collected following the issue of SL124A or SL124B, as appropriate.