IHTM11292 - Procedure: what to do when you receive a certificate

Where the certificate (IHTM11281) is

• for a person serving (IHTM11301) in the armed forces at the time of death, and
• the Ministry of Defence (MOD) have no doubt that IHTA84/S154 is satisfied

a copy of the certificate is sent to this office by the MOD.

Certificates for other deaths (IHTM11302) may be received either

• directly from the service department and unaccompanied by an application for exemption, or
• from the taxpayers or their agents, together with an application for exemption.

In either case you should check the certificate and refer it to Technical (IHTM11293).

You may receive an application for exemption which is not accompanied by a certificate. If there is no certificate already on the file you should advise the taxpayer or agent to apply (IHTM11291) for one.

Where exemption applies you should refer the file at the closing stage to Technical, for record purposes, whether or not it has been referred previously.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)