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