IHTM40014 - Clearance certificates: what is not
covered by a clearance certificate?
The clearance certificate means that the taxpayer will not have
to pay any further tax on the transfer described in the
certificate, unless IHTA84/S239 (4) is in point and
- there has been fraud or failure to
disclose material facts (
IHTM40143)
- additional assets (
IHTM40142) are later shown to have been
included in the transfer, or
- further tax becomes payable as a result of
statutory amendments after issue (
IHTM40147)
