IHTM40154 - Non-statutory assurances and other types of certificate: certificate of tax paid

You are unlikely to see any form of clearance certificate other than form IHT 30 and its predecessors.

Sometimes the taxpayers may ask you to provide a certificate of tax paid. This is normally when the executor or administrator has paid tax on an account that he is not liable for, for example a settled fund.

If such a request is made, you should ask the taxpayer to submit an application that provides a description of the property and gives details of the assets, debts and encumbrances that have been allowed in the calculation. You should then certify, under IHTA84/S214 (1), the amount of tax that has been paid and the debts and encumbrances allowed in valuing the property.

In Edinburgh, if a request for a certificate relating to funds in court on a form G-g is received you should pass it immediately to your team leader.