IHTM40051 - Is the application for clearance premature? : general

Sometimes the taxpayer will send in a form IHT30 before everything at the file is settled and you are in a position to consider clearance. For example, you know that

• full details ( IHTM40052) of the estate are not yet known
• one or more of the conditions ( IHTM40101) for issuing a clearance certificate have not been satisfied, or
• provisional relief only has been given in respect of a claim for loss on sale of shares ( IHTM 34072) or loss on sale of land ( IHTM33044).

If this happens you will have to decide if it is better to hold the form ( IHTM40053) IHT30 on file or to return ( IHTM40054) it to the taxpayer or agent for resubmission at a later date.

Outstanding penalty issues ( IHTM40111) are not a reason for delaying giving clearance.