IHTM40040 - Procedures for dealing with an application for clearance: is a certificate appropriate?

A certificate is appropriate where

• there has been a transfer of value ( IHTM04024); and
• the property in question is liable to tax (even though no tax may in fact be payable), and
• the appropriate account ( IHTM10011) has been delivered

You can issue a certificate where

• tax would be payable if the minimum taxable threshold were exceeded
• a relief covers the tax otherwise chargeable.

You can also issue a certificate where no tax is payable because of exempt gifts

• to spouses or civil partners ( IHTM11031) ( IHTM11032)
• to charities ( IHTM11101)
• to political parties ( IHTM11191)
• for national purposes ( IHTM11221)
• for public benefit ( IHTM11224), and where
• the estate includes government securities in foreign ownership ( IHTM04291) which are exempt under IHTA84/S6 (2).

You cannot issue a certificate where the property is not chargeable to tax at all ( IHTM04141), for example because of the surviving spouse exemption ( IHTM04341) available under IHTA84/Sch6Para2. You should also not issue certificates for lifetime transfers ( IHTM40011) that are chargeable to tax when made unless the person who made the transfer is now dead and full details of the estate have been received.