IHTM40147 - Changes after the issue of the clearance certificate: statutory amendments to the estate

A certificate does not stop you from collecting any additional tax that becomes due if the value of the estate changes as a result of any of the following

• disclaimer of an interest in settled property ( IHTM35165), IHTA84/S93
• variations ( IHTM35011) and disclaimers ( IHTM35161), IHTA84/S142
• compliance with testator’s request ( IHTM35171), IHTA84/S143
• distribution from property settled by Will ( IHTM35181), IHTA84/S144
• redemption of surviving spouse’s or civil partner's ( IHTM11032) life interest on intestacy ( IHTM35190), IHTA84/S145.

This applies irrespective of the title at which the amendment is made. If this view is challenged you should refer the case to TG.