IHTM40053 - Is the application for clearance premature?: holding the IHT 30 on file

Usually, if the majority of matters are settled and you consider that the certificate is likely to be ready for issue within, say, three months you should

• check the form IHT30 ( IHTM40061) to make sure that it has been completed correctly (if it needs correction you should return the form ( IHTM40080) to the taxpayers )
• inform the taxpayer, by letter or telephone, why the certificate cannot be issued immediately.

You should also note that the form IHT30 is awaiting issue by completing the ‘filed’ box at the bottom left hand corner of the file cover ( IHTM03041). File the forms on top of the enquiry plan (IHTM2920) so that they don’t get overlooked.