IHTM40101 - Conditions to be satisfied before certifying the IHT 30: general

If the form IHT30 has been completed correctly you should decide whether it can be certified and issued.

The following conditions must be satisfied before the issue of a certificate

• the value of the property to which the application relates is finalised
• all of the tax on that property has been paid or is being paid by instalments and Accounts have confirmed that the accounting record is balanced
• the value of all aggregable property (such as joint property ( IHTM15000), settled property ( IHTM16000) and gifts ( IHTM14000) is finalised
• the applicant has no potential liability to tax in respect of gifts ( IHTM40102)

If any of these conditions are not satisfied then you should treat the application as premature ( IHTM40051) until such time as the form IHT 30 can be issued.

An outstanding penalty ( IHTM40111) issue is not normally a reason to delay the issue of a certificate.