HMRC Inheritance Tax: Customer Guide

How can I be sure I have no more IHT to pay?

You can ask us for a clearance certificate. As long as you have supplied the necessary account and paid all the inheritance tax and interest due, we will give you a clearance certificate if you ask for it.

What is a clearance certificate?

The clearance certificate means that you will not have to pay any further tax on the transfer described in the certificate, unless

  • there has been fraud or a failure to disclose material facts
  • further property is later shown to have been included in the transfer
  • further tax becomes payable as a result of an instrument of variation.

If you are paying the tax by instalments, you do not have to wait until you have paid all the instalments to get a clearance certificate. If you have paid all the tax on the assets that do not have the instalment option, we may give you a clearance certificate that clears you from further tax on those assets.

How do I get a clearance certificate?

You should complete for IHT30 (PDF 44K) when you believe that all the inheritance tax has been paid and send the form in duplicate to the Inheritance Tax office that has been dealing with your case.

Addresses

When we are satisfied that you have paid all the tax, we will put our official stamp on one copy of the form and return it to you. This is your clearance certificate.