| IHTM40001 | Summary |
| IHTM40010 | What are clearance certificates? |
| IHTM40011 | Who can apply for clearance certificates? |
| IHTM40012 | Who is covered by a clearance certificate? |
| IHTM40013 | When can an application for clearance be made? |
| IHTM40014 | What is not covered by a clearance certificate? |
| IHTM40021 | Key stages (chart) |
| IHTM40031 | Open and recently closed cases |
| IHTM40032 | Closed cases held in store |
| IHTM40040 | Is a certificate appropriate? |
| IHTM40041 | Is the application for clearance in the approved format? |
| IHTM40051 | General |
| IHTM40052 | Form IHT 30 received before full details of the estate are known |
| IHTM40053 | Holding the form IHT 30 on file |
| IHTM40054 | Returning the form IHT 30 |
| IHTM40061 | What to check (chart)? |
| IHTM40062 | When to check the IHT 30 |
| IHTM40063 | Sections A, B and C |
| IHTM40064 | Section D |
| IHTM40065 | Section E |
| IHTM40071 | Checking applicants signatures on form IHT 30 |
| IHTM40072 | Signatures of corporate or public trustees on form IHT 30 |
| IHTM40073 | Signatures of attorneys on form IHT 30 |
| IHTM40080 | Returning incorrectly completed clearance certificates |
| IHTM40091 | Certifying the IHT 30 (chart) |
| IHTM40101 | General |
| IHTM40102 | Tax not paid at another title |
| IHTM40111 | Applications for clearance received in PC&S |
| IHTM40112 | Applications for clearance received in Compliance Group |
| IHTM40120 | Signing the certificate |
| IHTM40131 | Instalments |
| IHTM40132 | Timber |
| IHTM40133 | Conditionally exempt property |
| IHTM40134 | Blocked foreign assets |
| IHTM40141 | Changes to the value of assets |
| IHTM40142 | Additional assets |
| IHTM40143 | Fraud or failure to disclose material facts |
| IHTM40144 | Sales of land or buildings |
| IHTM40145 | Sales of unquoted shares |
| IHTM40146 | Form IHT30 issued prematurely |
| IHTM40147 | Statutory amendments to the estate |
| IHTM40148 | Remissions |
| IHTM40151 | Non-statutory assurances on taxpaying estates |
| IHTM40153 | Cancelling a charge on property |
| IHTM40154 | Certificate of tax paid |
