If the taxpayer is paying by instalments (
IHTM30191) and the application is made
on form IHT30 you do not have to qualify the certificate.
If, however, the application is made on an earlier version of
form IHT30, such as Cap30, you should still issue the certificate
but it should specifically exclude the property on which
instalments are outstanding. You should write
‘Save and except (that part of) the property on which
inheritance tax is being paid by instalments’
above your signature and authorisation stamp.
