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HMRC internal manual

Inheritance Tax Manual

Non-statutory assurances and other types of certificate: certificate of tax paid

Sometimes the taxpayers may ask you to provide a certificate of tax paid. This is normally when the executor or administrator has paid tax on an account that they are not liable for, for example a settled fund.

If such a request is made, you should ask the taxpayer to submit an application that provides a description of the property and gives details of the assets, debts and encumbrances that have been allowed in the calculation. You should then certify, under IHTA84/S214 (1), the amount of tax that has been paid and the debts and encumbrances allowed in valuing the property.