IHTM40032 - Who is responsible for dealing with an application for clearance: closed cases held in store

Applications for clearance on closed cases held in store are dealt with by PC&S in Nottingham, and the admin/dividing desk in Edinburgh and Belfast.

The application will be dealt with whenever possible without calling for the file from store and will be delivered to the relevant section as set out in [ IHTM39061].

If you receive an application for clearance on a closed file you can assume that all the tax has been paid and all enquiries have been properly settled. You will need to check that the form IHT30 has been completed correctly [ IHTM40061].

To determine whether the certificate can be issued without calling for the file follow instructions in [ IHTM39063].