IHTM40080 - Checking form IHT 30: returning incorrectly completed clearance certificates

If you decide that the form IHT30 has been completed incorrectly you should return it to the taxpayer to be amended, initialled by the applicant(s) and resubmitted. You should explain exactly why the form is incorrect and how it should be amended.

If the form IHT30 shows amendments to the estate you should note them and, if appropriate, issue a calculation for any additional tax due before returning it.

You do not need to remind the taxpayer for the return of the forms. This means that

• if the case is open, you do not need to alter the BU date ( IHTM32031)
• if the case is ready for closure you can close it
• if the case is closed you can return the file to the Registry in the normal way.