If you work in Compliance Group and the taxpayer applies for
clearance on form IHT30 and the necessary conditions are satisfied,
you should deal with the certificate and not delay its issue solely
because a penalty aspect is not settled. However, you should send a
covering letter making it clear that the certificate does not
affect the penalty issue, which remains open.
The previous page (
IHTM40111) tells you what to do with
files referred to you for advice by PC&S.
