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)