IHTM40054 - Is the application for clearance
premature?: returning the form IHT 30
You should return the form IHT30 to the taxpayer if it is
obvious that the certificate cannot be
issued for sometime, or
likely that the estate will require
amendment
They should be asked to re-submit the form (
IHTM40080), suitably amended, when they
are sure that all of the tax has been paid and the figures will not
require further adjustment.
