IHTM40063 - Checking form IHT 30: sections A, B and C

You should make sure that either section A, B or C has been filled in. If more than one of these sections has been completed you should check whether more than one application for clearance ( IHTM40012) is needed and, if necessary, send further copies of form IHT30 to the taxpayer for completion.

Section A relates to any liability arising as a result of a transfer on death, other than lifetime transfers that exceeded the threshold. Some examples of what you might see in the ‘Title under which the property is taxable’ box are

• Will of the deceased; Will of Ann Other
• Intestacy of the deceased; Intestacy of Ann Other
• A N Other Will Trust; Will of A N Other
• A N Other Settlement
• Settlement dated ../../..

Section B applies to liabilities arising on death in respect of lifetime transfers that exceed the threshold. It should only be used in respect of lifetime transfers that were chargeable when made ( IHTM40011) when the transferor is dead.

Section C applies to a settlement without an interest in possession ( IHTM42001). These are generally known as ‘Discretionary Trusts’ within the office.

If the correct section has been completed but there is a minor error, such as a spelling mistake or the date of death is given as 14 July 2001 instead of 14 July 1999, you can still accept the form but only after amending the error and initialling it.