IHTM40120 - Completing the clearance certificate: signing the certificate

Once a correctly completed form IHT30 has been received and checked ( IHTM40061) and all of the conditions satisfied ( IHTM40101) then the certificate may be issued by an authorised caseworker. Your manager will tell you when they are content for you to close your own cases and issue clearance certificates.

If the case is allocated to you and you are authorised you should complete Section G on the certificate by signing, printing (or stamping) your name and dating it. You should also do this on the file copy.

Rarely, the certificate may have to be qualified before issue, for example

• if the application is made on a previous version of form IHT30 and tax is being paid by instalments ( IHTM40131)
• if tax has not been paid in full on a transfer of timber ( IHTM40132)
• if tax has not be paid in full on a transfer of conditionally exempt property ( IHTM40133)
• if payment of Inheritance Tax has been deferred in respect of blocked foreign assets ( IHTM40134)

If everything is in order you should then use your authorisation stamp to stamp the box on the right hand side.

If a separate schedule of amendments and additions is attached to the form IHT30 the schedule or sheet should also be stamped. The schedule, or a copy of it, should be returned to the taxpayer with the IHT30.

You should then send one copy of the certificate to the taxpayer and retain the other copy on the file. You can then complete the appropriate ‘IHT 30 issued’ () box on the file cover.

If the case is allocated to you but you are not authorised you should, having checked the form IHT30, refer the case to your manager. Your manager, if satisfied, will sign, date, stamp and post the form and complete the appropriate ‘issued’ box on the file cover.