IHTM40071 - Section F: checking applicants signatures on form IHT 30
Only those liable ( IHTM30000) for the tax are entitled to a certificate. You should ensure that
- the applicant is strictly liable for the tax and,
- they have supplied the necessary account ( IHTM10011).
Where it is not clear that this is the case you may need to ask
for information to establish who is entitled to a certificate.
You then need to check that at least one of those liable for
the whole or part of the tax has
- signed at least one copy of the form IHT30
- dated the application
- stated the capacity in which they are liable for the tax, for example as executor or trustee.
If a liable person has not signed the IHT 30 you will need to
return it for amendment. An agent (who is not a liable person) is
not usually allowed to sign the IHT 30 on behalf of a liable
person. But there are some exceptions (
IHTM40073) to this rule.
Special rules apply where the applicant is
If an appropriate person has not signed the form, you should return it and explain the correct procedure.
