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Inheritance Tax and record keeping

It’s important to keep copies of all records when you pay Inheritance Tax on an estate or trust. This will show you’ve done everything you’re supposed to if HM Revenue & Customs (HMRC) asks to see how you arrived at your figures.

On this page:

Records executors need to keep
Records trustees need to keep
Records beneficiaries need to keep
Getting a ‘clearance certificate’ to confirm you’ve paid all Inheritance Tax due
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More useful links

Records executors need to keep

If you’re an executor or personal representative, you must keep:

a copy of the will and all signed Inheritance Tax forms
all the records and papers you used to complete the forms
the necessary paperwork from the death of a first spouse or civil partner if you later want to transfer their unused Inheritance Tax threshold (or ‘nil rate band’) to the second partner upon their death (see the link to our guide on this below

It’s useful to include any paperwork that shows how you arrived at a value for certain items in the deceased’s estate, such as:

houses and land, including farmland or woodland
stocks and shares
personal belongings, including jewellery or antiques
artwork
cars or motorcycles
pensions
trusts

It’s also a good idea to keep:

the letter that HMRC will send confirming that all Inheritance Tax has been paid - or you can apply for a ‘clearance certificate’ (see the section below)
receipts from any creditors showing that their accounts have been settled
written confirmation that all beneficiaries have received their gifts
receipts for any expenses you incurred in your role as executor

HMRC may request a copy of these final estate accounts for their files. You should also send a copy to each of the beneficiaries.

Although it’s not legally required, it’s a good idea to keep all documents for at least 12 years after you receive the grant of probate (or confirmation in Scotland) - and longer if there may eventually be cause to transfer an unused Inheritance Tax threshold.

Find out more about transferring an unused Inheritance Tax threshold

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Records trustees need to keep

If you’re a trustee paying Inheritance Tax on a trust, you should keep all the records and papers you used to fill in the forms in case HMRC asks to see them later.

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Records beneficiaries need to keep

If you’ve inherited money or property, you should keep copies of any documentation showing you’ve received an inheritance.

If you're the surviving partner in a marriage or civil partnership, you should ask the executor for a document showing your deceased partner’s unused threshold and keep this with your papers, as it will be needed to transfer the threshold on your death.

See our guide on tax when you inherit money, assets or property

Find out more about transferring an unused Inheritance Tax threshold

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Getting a ‘clearance certificate’ to confirm you’ve paid all Inheritance Tax due

If you’ve supplied the necessary information on your Inheritance Tax forms and paid all the tax and interest due, HMRC will send you a letter confirming that no more Inheritance Tax is due.

However, if you want to be extra sure that your case is closed, you can also apply for a clearance certificate. The certificate means HMRC can't ask you to pay any further Inheritance Tax on the estate in question unless:

there has been fraud or a failure to disclose material facts
further property is later shown to have been included in, say, a transfer into trust
further tax becomes payable as a result of the will being challenged or ‘varied’ (see ‘More useful links’ below)

How to get a clearance certificate

When you believe that all the Inheritance Tax has been paid, you’ll need to complete form IHT30 to apply for a clearance certificate and send two copies of the form to the Inheritance Tax office that has been dealing with your case.

When HMRC is satisfied that you’ve paid all the tax, it will put its official stamp on one copy of the form and return it to you. This is your clearance certificate.

Get form IHT30 to apply for a clearance certificate

Getting a clearance certificate if you are paying in instalments

If you’re paying Inheritance Tax in instalments, you don’t have to wait until you’ve paid all the instalments to get a clearance certificate.

As long as you’ve paid all the tax on any assets that aren’t part of the instalment plan, HMRC may give you a clearance certificate that clears you from further tax on those assets.