IHTM40000 - Clearance certificates: contents

Summary

  1. IHTM40001
    Summary

What are clearance certificates?

  1. IHTM40010
    What are clearance certificates?

Who can apply for clearance certificates?

  1. IHTM40011
    Who can apply for clearance certificates?

Who is covered by a clearance certificate?

  1. IHTM40012
    Who is covered by a clearance certificate?

When can an application for clearance be made?

  1. IHTM40013
    When can an application for clearance be made?

What is not covered by a clearance certificate?

  1. IHTM40014
    What is not covered by a clearance certificate?

Procedures for dealing with an application for clearance: Who is responsible for dealing with an application for clearance?

  1. IHTM40040
    Procedures for dealing with an application for clearance: Who is responsible for dealing with an application for clearance?: Is a certificate appropriate?
  2. IHTM40041
    Procedures for dealing with an application for clearance: Who is responsible for dealing with an application for clearance?: Is the application for clearance in the approved format?

Procedures for dealing with an application for clearance: Is the application for clearance premature?

  1. IHTM40051
    Procedures for dealing with an application for clearance: Is the application for clearance premature?: General
  2. IHTM40052
    Procedures for dealing with an application for clearance: Is the application for clearance premature?: Form IHT 30 received before full details of the estate are known

  1. IHTM40063
    Procedures for dealing with an application for clearance: Checking form IHT 30: Section A

Procedures for dealing with an application for clearance: Section B

  1. IHTM40071
    Procedures for dealing with an application for clearance: Section B: Checking applicants signatures on form IHT 30
  2. IHTM40072
    Procedures for dealing with an application for clearance: Section B: Signatures of corporate or public trustees on form IHT 30
  3. IHTM40073
    Procedures for dealing with an application for clearance: Section B: Signatures of attorneys on form IHT 30

Completing the clearance certificate: Conditions to be satisfied before certifying the IHT 30

  1. IHTM40101
    Completing the clearance certificate: Conditions to be satisfied before certifying the IHT 30: General
  2. IHTM40102
    Completing the clearance certificate: Conditions to be satisfied before certifying the IHT 30: Tax not paid at another title

Completing the clearance certificate: Qualifying the certificate

  1. IHTM40131
    Completing the clearance certificate: Qualifying the certificate: Instalments
  2. IHTM40132
    Completing the clearance certificate: Qualifying the certificate: Timber
  3. IHTM40133
    Completing the clearance certificate: Qualifying the certificate: Conditionally exempt property
  4. IHTM40134
    Completing the clearance certificate: Qualifying the certificate: Blocked foreign assets

Changes after the issue of the clearance certificate

  1. IHTM40141
    Changes after the issue of the clearance certificate: Changes to the value of assets
  2. IHTM40142
    Changes after the issue of the clearance certificate: Additional assets
  3. IHTM40143
    Changes after the issue of the clearance certificate: Fraud or failure to disclose material facts
  4. IHTM40144
    Changes after the issue of the clearance certificate: Sales of land or buildings
  5. IHTM40145
    Changes after the issue of the clearance certificate: Sales of unquoted shares
  6. IHTM40146
    Changes after the issue of the clearance certificate: Form IHT30 issued prematurely
  7. IHTM40147
    Changes after the issue of the clearance certificate: Statutory amendments to the estate

Non-statutory assurances and other types of certificate

  1. IHTM40151
    Non-statutory assurances and other types of certificate: Non-statutory assurances on taxpaying settlement cases
  2. IHTM40153
    Non-statutory assurances and other types of certificate: Cancelling a charge on property
  3. IHTM40154
    Non-statutory assurances and other types of certificate: Certificate of tax paid