IHTM40012 - Clearance certificates: who is covered by a clearance certificate?
The form IHT30 protects all liable persons ( IHTM30000)
- at the same title
- on the same occasion
- for the tax on the property specified in the certificate
even though the form may not have been signed (
IHTM40071) by all of them.
A certificate given to, say, the trustees (
IHTM16000) of a settlement will not
protect the deceased’s personal representatives (
IHTM 05000). Similarly a certificate
given to the personal representatives will not protect the
settlement’s trustees. If there is more than one title a
separate application must be made at each title. This applies even
if the personal representatives and the trustees are the same
people.
