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HMRC internal manual

Inheritance Tax Manual

Non-statutory assurances and other types of certificate: non-statutory assurances on taxpaying estates

Whenever you close a file, or you have no enquiries to raise based on the account delivered by the taxpayer, you should issue one of the following closure letters, as appropriate

  • for death cases SL124
  • for settlement cases SL135

Select the relevant options, making sure that the letter is correctly headed to reflect the title at which you are issuing the letter. Make sure you print two copies of the letter – one for the taxpayer and one for the file. The letters include a unique code which enables us to check that the letter is genuine and reassures the taxpayer that the letter is valid. There is no need to sign or stamp the letter.