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HMRC internal manual

Inheritance Tax Manual

Other issues: effect of clearance certificates or clearance letters

IHTA84/S239(4) is amended by the insertion of a new paragraph (aa) which says that where too little Inheritance Tax has been paid on the second death, because too great an increase in the nil rate band was allowed, the accountable persons remain liable for paying any additional tax that is due. A new paragraph has also been included in the clearance letter SL124 to disapply the clearance where it is subsequently shown that too much nil rate band has been transferred.