IHTM40054 - Is the application for clearance premature?: returning the form IHT 30

You should return the form IHT30 to the taxpayer if it is

• obvious that the certificate cannot be issued for sometime, or
• likely that the estate will require amendment

They should be asked to re-submit the form ( IHTM40080), suitably amended, when they are sure that all of the tax has been paid and the figures will not require further adjustment.