Accurate
Country-specific legal content
Drafted with legal expertise for each jurisdiction, far more thorough than AI-generated drafts that copy generic clauses across borders.
Probate & EstatesUnited Kingdom
Free Form IHT30 Inheritance Tax Clearance Certificate Application Template
A Form IHT30 clearance certificate application is the personal-representative (PR) request to HMRC for a section 239 clearance certificate confirming that any Inheritance Tax due on a United Kingdom estate has been paid in full or that no further IHT is due. Use our free UK template to prepare the application — building the IHT400 filing trail summary, the section 239 two-year refusal of further claim, the IPFDA 1975 six-month claim protection, the Trustee Act 1925 section 27 advertisement record and the section 142 variation read-back election across England, Wales, Scotland and Northern Ireland.
Free to useInstant PDFNo account required
PDF (free) + editable Word (.docx) with Expert
Form IHT30 — Application for an Inheritance Tax Clearance Certificate
Application Under Section 239 Of The Inheritance Tax Act 1984 · 21 May 2026
Charlotte Rose Pemberton
14 Magnolia Drive, Guildford GU2 7XB
01483 555902
c.pemberton@email.co.uk
21 May 2026
Inheritance Tax — HM Revenue and Customs
Inheritance Tax, HM Revenue and Customs, BX9 1HT, United Kingdom
FORM IHT30 — APPLICATION FOR A CLEARANCE CERTIFICATE
IHT400 Ref: IHT400-2025-998745
To the Inheritance Tax Office,
I, Charlotte Rose Pemberton (Executor — grant of probate already obtained), apply under section 239 of the Inheritance Tax Act 1984 for a clearance certificate in respect of the estate of Edward John Pemberton, who died on 17 August 2025, having been domiciled in England and Wales. The IHT400 account was submitted to HMRC on 4 November 2025 (reference IHT400-2025-998745); the IHT421 / IHT421(C) confirmation of liabilities discharged (reference IHT421-2025-002188) has been received. On the strength of the IHT400 filing trail and the supporting enquiries set out below, I confirm that I have no reason to believe that any adjustment to the IHT due is required and respectfully request HMRC to issue a section 239 clearance certificate.
I, Charlotte Rose Pemberton (Executor — grant of probate already obtained), apply under section 239 of the Inheritance Tax Act 1984 for a clearance certificate in respect of the estate of Edward John Pemberton, who died on 17 August 2025, having been domiciled in England and Wales. The IHT400 account was submitted to HMRC on 4 November 2025 (reference IHT400-2025-998745); the IHT421 / IHT421(C) confirmation of liabilities discharged (reference IHT421-2025-002188) has been received. On the strength of the IHT400 filing trail and the supporting enquiries set out below, I confirm that I have no reason to believe that any adjustment to the IHT due is required and respectfully request HMRC to issue a section 239 clearance certificate.
1.
APPLICANT (PERSONAL REPRESENTATIVE) IDENTIFICATION
Applicant full name: Charlotte Rose Pemberton
Capacity: Executor — grant of probate already obtained
Correspondence address: 14 Magnolia Drive, Guildford GU2 7XB
Telephone: 01483 555902
Email: c.pemberton@email.co.uk
Date of application: 21 May 2026
Capacity: Executor — grant of probate already obtained
Correspondence address: 14 Magnolia Drive, Guildford GU2 7XB
Telephone: 01483 555902
Email: c.pemberton@email.co.uk
Date of application: 21 May 2026
2.
DECEASED IDENTIFICATION
Full name of the deceased: Edward John Pemberton
Date of death: 17 August 2025
Last known domicile: England and Wales
Date of death: 17 August 2025
Last known domicile: England and Wales
3.
IHT400 FILING TRAIL
Date the IHT400 account was submitted: 4 November 2025
IHT400 / SA100 reference: IHT400-2025-998745
IHT421 / IHT421(C) reference: IHT421-2025-002188
Gross IHT paid to date: £128,400
Reliefs and allowances claimed on the IHT400:
Nil Rate Band (NRB) — £325,000 (frozen to 5 April 2030 by Finance Act 2024). Transferable NRB from late wife (Margaret Pemberton, predeceased 2018) — full £325,000 claimed (IHT402). Residence Nil Rate Band (RNRB) — £175,000 claimed for the qualifying residential interest in 14 Magnolia Drive, Guildford passing to lineal descendant (IHT435). Transferable RNRB from late wife — full £175,000 claimed (IHT436). Spousal exemption — n/a (no surviving spouse). Charity gift — £42,500 cash legacy to Cancer Research UK (qualifying charity under IHTA 1984 s.23).
IHT400 / SA100 reference: IHT400-2025-998745
IHT421 / IHT421(C) reference: IHT421-2025-002188
Gross IHT paid to date: £128,400
Reliefs and allowances claimed on the IHT400:
Nil Rate Band (NRB) — £325,000 (frozen to 5 April 2030 by Finance Act 2024). Transferable NRB from late wife (Margaret Pemberton, predeceased 2018) — full £325,000 claimed (IHT402). Residence Nil Rate Band (RNRB) — £175,000 claimed for the qualifying residential interest in 14 Magnolia Drive, Guildford passing to lineal descendant (IHT435). Transferable RNRB from late wife — full £175,000 claimed (IHT436). Spousal exemption — n/a (no surviving spouse). Charity gift — £42,500 cash legacy to Cancer Research UK (qualifying charity under IHTA 1984 s.23).
4.
ESTATE DISTRIBUTION STATUS AND APPLICATION STATEMENT
Estate distribution status: Estate has been PARTIALLY distributed (some assets distributed, others held pending clearance)
Distribution dates and amounts:
Interim distribution to the four residuary beneficiaries on 18 February 2026 — £40,000 each (total £160,000), retaining sufficient liquid funds to cover the IHT due, the executor expenses and a contingent reservation for the late-emerging creditor protection.
Application statement:
The IHT400 account was filed on 4 November 2025 and the IHT421 / IHT421(C) confirmation of liabilities discharged was received on 19 December 2025. The gross IHT of £128,400 has been paid in full. An interim distribution has been made; the residuary distribution is being held pending issue of the section 239 clearance certificate. The PR has made full enquiries into the value of the estate and has no reason to believe any further adjustment is required.
Distribution dates and amounts:
Interim distribution to the four residuary beneficiaries on 18 February 2026 — £40,000 each (total £160,000), retaining sufficient liquid funds to cover the IHT due, the executor expenses and a contingent reservation for the late-emerging creditor protection.
Application statement:
The IHT400 account was filed on 4 November 2025 and the IHT421 / IHT421(C) confirmation of liabilities discharged was received on 19 December 2025. The gross IHT of £128,400 has been paid in full. An interim distribution has been made; the residuary distribution is being held pending issue of the section 239 clearance certificate. The PR has made full enquiries into the value of the estate and has no reason to believe any further adjustment is required.
5.
CLEARANCE CERTIFICATE SCOPE — IHTA 1984 SECTION 239 + 2-YEAR REFUSAL
Section 239 of the Inheritance Tax Act 1984 confers on the PR who obtains a clearance certificate a statutory refusal of further claim by HMRC for a period of two years from the date of issue, save in respect of fraud or failure to disclose material facts. Where the clearance application is made promptly after the IHT400 filing trail is complete, the PR can distribute the residue with the protection of the certificate, the section 238 good-faith relief (where applicable) and any complementary advertisement under section 27 of the Trustee Act 1925.
Gross estate value certified: Gross estate £1,432,000 — net estate after debts and reliefs £1,068,200; IHT due £128,400 (paid in full)
Two-year refusal-of-further-claim window from the application date: running to 21 May 2028
Outstanding assets or contingent items:
One outstanding item — an unquoted shareholding of 3 per cent in Pemberton Estates Ltd (family business; BPR was claimed at 100 per cent on the IHT400 on the basis the shares are unlisted trading-company shares). HMRC have not raised any enquiry on the BPR claim within the four-month window since the IHT421 confirmation. The PR confirms there are no other contingent or outstanding items.
Material disclosure check:
The PR confirms there are no gifts with reservation of benefit, no PETs within seven years of death that have not been disclosed on Schedule IHT403, no foreign-situs assets, no jointly-held assets with non-spouse parties not disclosed on Schedule IHT404, no beneficial interests under nominee arrangements, and no off-shore trust interests of the deceased.
Gross estate value certified: Gross estate £1,432,000 — net estate after debts and reliefs £1,068,200; IHT due £128,400 (paid in full)
Two-year refusal-of-further-claim window from the application date: running to 21 May 2028
Outstanding assets or contingent items:
One outstanding item — an unquoted shareholding of 3 per cent in Pemberton Estates Ltd (family business; BPR was claimed at 100 per cent on the IHT400 on the basis the shares are unlisted trading-company shares). HMRC have not raised any enquiry on the BPR claim within the four-month window since the IHT421 confirmation. The PR confirms there are no other contingent or outstanding items.
Material disclosure check:
The PR confirms there are no gifts with reservation of benefit, no PETs within seven years of death that have not been disclosed on Schedule IHT403, no foreign-situs assets, no jointly-held assets with non-spouse parties not disclosed on Schedule IHT404, no beneficial interests under nominee arrangements, and no off-shore trust interests of the deceased.
6.
OUTSTANDING CLAIMS PROTECTION — IPFDA 6-MONTH + TRUSTEE ACT S.27
The PR's reasonable-enquiry duty before distribution is set by Re Yorke [1997] 4 All ER 907 and the PR remains personally exposed under Re Aldhous [1955] 1 WLR 459 where the duty has not been discharged. Where any of the categories of dependant in section 1 of the Inheritance (Provision for Family and Dependants) Act 1975 are alive at the relevant date, the PR remains exposed to a claim under that Act for six months from the grant date. The Supreme Court in Ilott v Mitson [2017] UKSC 17 confirmed the statutory test and the discretion of the court to award reasonable financial provision to an adult child claimant. The PR should not distribute the residue until either (i) the six-month window has expired without claim being intimated, or (ii) all potential claimants have signed a release in form. Section 27 of the Trustee Act 1925, taken together with the customary London Gazette / local newspaper advertisement, protects the PR against late-emerging unknown creditors (but not against known creditors — see Re McCarthy).
IPFDA 1975 6-month claim window position:
The deceased was a widower at the date of death. The only persons within the section 1 IPFDA 1975 categories are the four adult children, all of whom are the residuary beneficiaries. The grant of probate was issued on 14 January 2026; the IPFDA six-month claim window expires on 14 July 2026. All four residuary beneficiaries have provided written confirmation that they do not intend to bring an IPFDA claim. The PR is content to make the residuary distribution after the IPFDA window expires.
Section 27 Trustee Act advertisement detail:
A section 27 Trustee Act 1925 advertisement was placed in the London Gazette on 12 December 2025 and in the local newspaper (Surrey Advertiser) on 19 December 2025. The two-month claim window for unknown creditors expired on 19 February 2026. No claims were intimated by unknown creditors during the advertisement window. All known creditors have been paid.
Reservation of claims and contingent liabilities:
A contingent reservation of £15,000 is held against (i) potential late-emerging professional negligence claim concerning the deceased's former dentistry practice (not crystallised; no notification received); (ii) a small DWP attendance allowance overpayment recovery enquiry (raised 8 January 2026; resolved in the estate's favour on 22 April 2026). Both reservations have now matured and can be released on issue of the clearance certificate.
IPFDA 1975 6-month claim window position:
The deceased was a widower at the date of death. The only persons within the section 1 IPFDA 1975 categories are the four adult children, all of whom are the residuary beneficiaries. The grant of probate was issued on 14 January 2026; the IPFDA six-month claim window expires on 14 July 2026. All four residuary beneficiaries have provided written confirmation that they do not intend to bring an IPFDA claim. The PR is content to make the residuary distribution after the IPFDA window expires.
Section 27 Trustee Act advertisement detail:
A section 27 Trustee Act 1925 advertisement was placed in the London Gazette on 12 December 2025 and in the local newspaper (Surrey Advertiser) on 19 December 2025. The two-month claim window for unknown creditors expired on 19 February 2026. No claims were intimated by unknown creditors during the advertisement window. All known creditors have been paid.
Reservation of claims and contingent liabilities:
A contingent reservation of £15,000 is held against (i) potential late-emerging professional negligence claim concerning the deceased's former dentistry practice (not crystallised; no notification received); (ii) a small DWP attendance allowance overpayment recovery enquiry (raised 8 January 2026; resolved in the estate's favour on 22 April 2026). Both reservations have now matured and can be released on issue of the clearance certificate.
7.
VARIATION CONSIDERATIONS — IHTA 1984 SECTION 142 READ-BACK
Section 142 of the Inheritance Tax Act 1984 permits a beneficiary to vary the dispositions of an estate within two years of death and to have the variation read back to the deceased for IHT (and capital gains tax under TCGA 1992 s.62(6)). The PR should consider whether any variation is contemplated before clearance is requested. Where a variation is in contemplation it is normally advisable to defer the clearance application until the deed of variation is executed and the section 142 election filed (or to make a conditional clearance application). Clearance is normally requested after any variation is final because the variation alters the IHT-effective dispositions and may change the gross IHT figure.
Variation in contemplation:
Two of the four residuary beneficiaries (the two adult children) are considering executing a deed of variation to redirect £40,000 each of their residuary entitlement to a charitable bequest in favour of Cancer Research UK (the deceased's nominated charity). The variation would (i) increase the total charitable component of the estate from £42,500 to £122,500, taking the qualifying baseline above the 10 per cent threshold for the Schedule 1A IHTA 1984 reduced rate, and (ii) trigger the 36 per cent reduced IHT rate on the remaining chargeable estate. The variation deed is in draft and is expected to be executed within 30 days.
Section 142 read-back election position:
The section 142 IHTA 1984 election will be made on the deed of variation itself, signed by all four residuary beneficiaries whose entitlement is affected. The section 62(6) TCGA 1992 election will not be made as the redirection is to a tax-exempt charity and no capital gain arises on the redirection.
Variation in contemplation:
Two of the four residuary beneficiaries (the two adult children) are considering executing a deed of variation to redirect £40,000 each of their residuary entitlement to a charitable bequest in favour of Cancer Research UK (the deceased's nominated charity). The variation would (i) increase the total charitable component of the estate from £42,500 to £122,500, taking the qualifying baseline above the 10 per cent threshold for the Schedule 1A IHTA 1984 reduced rate, and (ii) trigger the 36 per cent reduced IHT rate on the remaining chargeable estate. The variation deed is in draft and is expected to be executed within 30 days.
Section 142 read-back election position:
The section 142 IHTA 1984 election will be made on the deed of variation itself, signed by all four residuary beneficiaries whose entitlement is affected. The section 62(6) TCGA 1992 election will not be made as the redirection is to a tax-exempt charity and no capital gain arises on the redirection.
8.
STATEMENT OF TRUTH
I, Charlotte Rose Pemberton, of 14 Magnolia Drive, Guildford GU2 7XB, being the personal representative of the estate of Edward John Pemberton (deceased on 17 August 2025), confirm that:
(a) the IHT400 account submitted to HMRC is a full and accurate disclosure of the estate as known to me at the date of filing;
(b) I have made full enquiries into the value of the estate, including (where applicable) gifts within seven years of the date of death, gifts with reservation of benefit, lifetime chargeable transfers, jointly-held assets, beneficial interests in trusts, business interests, agricultural property and foreign-situs assets;
(c) I have no reason to believe that any further adjustment to the IHT due is required;
(d) I am aware that the clearance certificate, if issued, does not extend to any liability arising from fraud or failure to disclose material facts;
(e) I respectfully request HMRC to issue a clearance certificate under section 239 of the Inheritance Tax Act 1984.
Date: 21 May 2026
(a) the IHT400 account submitted to HMRC is a full and accurate disclosure of the estate as known to me at the date of filing;
(b) I have made full enquiries into the value of the estate, including (where applicable) gifts within seven years of the date of death, gifts with reservation of benefit, lifetime chargeable transfers, jointly-held assets, beneficial interests in trusts, business interests, agricultural property and foreign-situs assets;
(c) I have no reason to believe that any further adjustment to the IHT due is required;
(d) I am aware that the clearance certificate, if issued, does not extend to any liability arising from fraud or failure to disclose material facts;
(e) I respectfully request HMRC to issue a clearance certificate under section 239 of the Inheritance Tax Act 1984.
Date: 21 May 2026
YOURS FAITHFULLY,
Charlotte Rose Pemberton
Personal Representative
Date: ____________________
PERSONAL REPRESENTATIVE
Charlotte Rose Pemberton
Date: ____________________
Available as a print-ready PDF or an editable Microsoft Word (.docx) file.
What Is a Form IHT30 Clearance Certificate?
Form IHT30 is the personal-representative application to HMRC for a clearance certificate under section 239 of the Inheritance Tax Act 1984. Once issued, the clearance certificate gives the PRs the protection of the section 239 two-year statutory refusal of further claim by HMRC (subject to the statutory exceptions for fraud and failure to disclose material facts). The certificate is the gateway to safe distribution of the residue of a United Kingdom estate and is normally lodged after the IHT400 (the main IHT account) and IHT421 (the probate summary) have been processed and any IHT due has been paid.
The clearance certificate is requested AFTER the IHT400 filing trail is complete. HMRC will not issue a section 239 certificate where there is an open IHT400 enquiry, where IHT100 supplementary returns are outstanding, where HMRC has indicated that further enquiries are intended, or where the PR has not complied with the IHT due-date payment obligation. The IHT due date under section 226 IHTA 1984 is six months after the end of the month of death. The HMRC postal address for IHT correspondence in the United Kingdom is Inheritance Tax, HM Revenue and Customs, BX9 1HT.
Re Yorke [1997] 4 All ER 907 sets the standard for the PR reasonable-enquiry duty before distribution — the PR must take advice on outstanding estate liabilities and the position must be properly understood. Re Aldhous [1955] 1 WLR 459 confirms the PR's personal liability after distribution where reasonable enquiries have not been made. Ilott v Mitson [2017] UKSC 17 is the leading authority on the IPFDA 1975 six-month claim window for adult children claims. HMRC v Hood [2018] UKUT 0420 (TCC) addresses the Residence Nil Rate Band (RNRB) application and is directly relevant to clearance timing where an RNRB claim is in play. Re McCarthy confirms that Trustee Act 1925 section 27 advertisement protection does not extend to known creditors — advertisement is for unknown creditors only.
What's Covered in This Template
Our United Kingdom Form IHT30 application template builds a structured application HMRC can act on quickly — PR identification, deceased and IHT400 filing trail, estate distribution status, brief application statement, the section 239 clearance scope analysis, the outstanding-claims protection, the section 142 variation read-back election and the foreign-element double-tax agreement check.
HMRC Inheritance Tax Postal Address (BX9 1HT)
Pre-fills the standard HMRC IHT correspondence address — Inheritance Tax, HM Revenue and Customs, BX9 1HT, United Kingdom — used across the United Kingdom for IHT400 and IHT30 correspondence.
Personal Representative Identification
Records the executor (with grant of probate) or administrator (with letters of administration) of the deceased's United Kingdom estate, the personal-representative capacity and the contact details for HMRC correspondence.
IHT400 Filing Trail Summary
IHT400 reference, date of submission, IHT421 probate summary date, supplementary IHT100 returns (where applicable), IHT due-date payment, instalment-option election under sections 227-229 IHTA 1984.
Brexit-Era Foreign-Element Check
Records the foreign-element position of the estate — non-domicile, deemed-domicile, foreign property, foreign tax credits — material to whether the application engages the foreign-element double-tax agreement check.
Expert: Section 239 Clearance Scope + 2-Year Refusal of Further Claim
Analyses the scope of the section 239 clearance — the certificate gives the PRs the protection of the two-year statutory refusal of further claim by HMRC, subject to the statutory exceptions for fraud and failure to disclose material facts.
Expert: Outstanding Claims Protection
Identifies any open IPFDA 1975 (Inheritance Provision for Family and Dependants Act 1975) six-month claim window or Trustee Act 1925 section 27 advertisement compliance. Re Yorke reasonable-enquiry duty applies.
Expert: Section 142 Variation Read-Back Election
A deed of variation under section 142 IHTA 1984 must be considered BEFORE clearance is requested where any British beneficiary may wish to vary the dispositions — post-clearance variation under section 142 still has effect for IHT but the practical position is materially harder.
Expert: Foreign-Element Double-Tax Agreement Check
Where the estate has a foreign element (foreign property, non-domiciled deceased, foreign tax credits), the relevant United Kingdom double-tax agreement is checked — particularly the UK-US, UK-France, UK-Switzerland and UK-India IHT agreements.
2026 NRB / RNRB Frozen + APR / BPR £1m Cap
Reflects the 2026 freeze of NRB at £325,000 and RNRB at £175,000 (Finance Act 2024) to 5 April 2030, and the APR / BPR combined £1m cap from 6 April 2026 (50% relief above) announced in the October 2024 Budget.
Single Signer — Lead Personal Representative
The application is signed by the lead PR (or by all PRs jointly where the estate is administered jointly). No witness or notarisation is required for the Form IHT30 application.
Free vs Expert Split
The free application covers PR identification, the deceased, the IHT400 filing trail, the estate distribution status and the brief application statement. Expert sections add the section 239 scope, the outstanding-claims protection, the section 142 variation election and the foreign-element check.
How to Apply for an IHT Clearance Certificate
Follow these steps to produce a well-structured Form IHT30 clearance certificate application HMRC can process quickly across the United Kingdom.
- 1
Confirm the IHT400 Filing Trail Is Complete
IHT400 submitted; IHT421 probate summary returned; any supplementary IHT100 returns submitted; IHT due paid by the section 226 due date (six months after the end of the month of death); instalment-option election under sections 227-229 made where applicable.
- 2
Confirm No Open Enquiry
HMRC will not issue a section 239 certificate where there is an open IHT400 enquiry, where supplementary returns are outstanding, or where HMRC has indicated that further enquiries are intended. The application is premature in those cases.
- 3
Identify the Personal Representatives
Executor (with grant of probate) or administrator (with letters of administration). Where the estate is administered jointly, all PRs sign. The capacity is recorded in the application.
- 4
Record the Estate Distribution Status
Residue paid out; pecuniary legacies paid; specific bequests transferred. Where any beneficiary may wish to vary, the section 142 IHTA 1984 deed of variation should be executed BEFORE clearance is requested.
- 5
Confirm the IPFDA Six-Month Window (Expert)
The Inheritance (Provision for Family and Dependants) Act 1975 imposes a six-month claim window from the date of the grant of representation. Re Yorke reasonable-enquiry duty requires the PR to consider whether any potential claimant should be advertised for or contacted.
- 6
Confirm Trustee Act s.27 Advertisement Compliance (Expert)
Trustee Act 1925 section 27 advertisement protects PRs against late-emerging unknown creditors (London Gazette / local newspaper advertisement). Re McCarthy confirms the protection does NOT extend to known creditors — advertisement is for unknown creditors only.
- 7
Engage the Section 142 Variation Election (Expert)
Where any beneficiary may wish to vary the dispositions, the section 142 IHTA 1984 deed of variation should be executed BEFORE clearance is requested. Post-clearance variation still has effect for IHT but the practical position is materially harder.
- 8
Send to HMRC and Keep a Copy
Post to Inheritance Tax, HM Revenue and Customs, BX9 1HT, United Kingdom. Quote the IHT400 reference on every letter. Keep proof of postage. HMRC aim to issue the clearance certificate within 12 weeks of receipt of a complete application.
Why Doxuno documents are different
Four things that make our templates more thorough than AI-generated drafts and more current than static template libraries.
Always current
Always current with the law
Templates carrying statute references are continuously updated as the law changes. Your document always reflects the current legal framework.
Free PDF
Print-ready PDF
Free to download. Vector text, embedded fonts, statute citations baked in. Print, sign, file. Ready for any signing flow including electronic signature.
Word · .docx
Editable Word (.docx)
Continue editing in Word after download. Add custom clauses, reuse the template for similar agreements, or share with a colleague for collaborative review.
Requires Expert one-time unlock or any paid Doxuno subscription.
Legal Considerations — IHT30 Clearance Certificate
IHT clearance is governed by United Kingdom inheritance tax statutes and HMRC published guidance. The framework operates the same in England, Wales, Scotland and Northern Ireland with minor procedural variations.
This template is for general information and does not constitute legal or tax advice. The Society of Trust and Estate Practitioners (STEP), the Chartered Institute of Taxation (CIOT), the Law Society and probate solicitors regulated by the Solicitors Regulation Authority advise on complex estate cases. Where the estate has a foreign element or where contentious claims are anticipated, specialist advice is essential.
Reviewed for the United Kingdom
Statutory Framework — Inheritance Tax Act 1984
Section 239 of the Inheritance Tax Act 1984 provides the clearance certificate power — the certificate gives the PRs the protection of the two-year statutory refusal of further claim by HMRC (subject to the exceptions for fraud and failure to disclose material facts). Section 238 provides relief from the IHT charge after distribution where the PR has acted in good faith. Sections 226-235 cover the IHT due date, instalment options and interest. The IHT due date is six months after the end of the month of death.
Re Yorke + Re Aldhous — PR Reasonable-Enquiry Duty
Re Yorke [1997] 4 All ER 907 sets the standard for the PR reasonable-enquiry duty before distribution — the PR must take advice on outstanding estate liabilities and the position must be properly understood. Re Aldhous [1955] 1 WLR 459 confirms the PR's personal liability after distribution where reasonable enquiries have not been made. The IHT30 clearance certificate gives PRs additional comfort but does NOT relieve the PR of the underlying reasonable-enquiry duty.
IPFDA 1975 Six-Month Claim Window
The Inheritance (Provision for Family and Dependants) Act 1975 allows specified categories of family members and dependants to claim reasonable financial provision from the estate. The claim window is six months from the date of the grant of representation (with limited discretion to extend out of time). Ilott v Mitson [2017] UKSC 17 is the leading Supreme Court authority on adult children claims. PRs should consider IPFDA claims before applying for clearance.
Trustee Act 1925 s.27 — Advertisement Protection
Section 27 of the Trustee Act 1925 protects PRs against late-emerging unknown creditors where the PR has advertised in the London Gazette and (where land is involved) in a local newspaper, and waited the prescribed period (at least two months) before distributing. Re McCarthy confirms the protection does NOT extend to known creditors — the advertisement is for unknown creditors only. PRs with knowledge of a potential claim cannot rely on advertisement protection in respect of that claim.
Section 142 Variation Read-Back
Section 142 of the Inheritance Tax Act 1984 allows a deed of variation entered into within two years of death to be read back to the date of death for IHT purposes — varying the dispositions while preserving the IHT treatment that would have applied had the variation been made by the original beneficiary. The election must be considered BEFORE clearance is requested where any beneficiary may wish to vary — post-clearance variation under section 142 still has effect for IHT but the practical position is materially harder.
2026 IHT Context — NRB / RNRB Frozen + APR / BPR Cap
The Nil Rate Band (£325,000) and the Residence Nil Rate Band (£175,000) are frozen until 5 April 2030 under Finance Act 2024. Agricultural Property Relief and Business Property Relief reform takes effect from 6 April 2026 — a combined £1m cap applies, with 50 per cent relief available above the cap for qualifying assets (announced October 2024 Budget). HMRC v Hood [2018] UKUT 0420 (TCC) is relevant to clearance timing where an RNRB claim is in play and may be challenged on the qualifying-residential-interest condition.
Frequently Asked Questions
Build Your Form IHT30 Application
Produce a clear, statute-cited application HMRC can process quickly. Whether the estate is simple or complex, with British or foreign element, the template records the IHT400 filing trail, the section 239 clearance scope analysis, the IPFDA / Trustee Act outstanding-claims protection, the section 142 variation election and the foreign-element double-tax agreement check across the United Kingdom.
Free PDF · Editable Word with Expert · No account required