IHT30 is the form executors and trustees use to apply for an Inheritance Tax clearance certificate, HMRC's formal discharge from any further claim for tax on the estate. You only apply once you're sure the values are final and all the tax due has been paid. Once it's issued, HMRC can't come back for more tax on that property, except in cases such as fraud or non-disclosure.
This guide follows the IHT30 form (HMRC 07/20), the GOV.UK page for it and HMRC's Inheritance Tax Manual on clearance, as of October 2026.
Why executors want one
HMRC's manual says the people liable for the tax are usually the personal representatives and, for settled property, the trustees. Distributing everything and then getting a further bill is the risk a clearance certificate removes. The certificate, in section C of the form, says HMRC discharges the applicants from any further claim for tax on the value attributable to the property in section A, except for tax being paid by instalments.
When you can apply
- Only when you believe all the Inheritance Tax due has been paid.
- Only when you're sure, to the best of your knowledge, there'll be no further changes to values.
- Not while relief is still provisional: the IHT38 form, for example, warns that clearance can't be issued until loss on sale of land relief is final.
- Trustees should check with the deceased's personal representatives first, because changes on one part of the estate can affect another.
HMRC's manual says that if an application looks premature, it may raise calculations for additional tax instead. And the form's declaration is blunt: you mustn't sign it unless you're sure the values are final.
Checks before you sign
HMRC's manual says applicants must have reason to believe no adjustment is needed to the tax they've paid, and must have made full enquiries into the value of the estate. Where more than one set of people is liable for tax on the same death, for example executors for the free estate and trustees of a trust the deceased benefited from, that means checking with the others that nothing is still to be reported and that the final values of their assets are agreed. If the trustees and the executors are the same people, they shouldn't apply for clearance on one part without checking the other has been finalised.
Who can apply and sign
Only people liable for the tax can ask for clearance. HMRC's manual names them as usually the personal representatives for property passing under a will or intestacy, and trustees for settled property. The form is signed in section B by the appropriate persons with their capacity, such as executor, administrator, trustee or transferee. Professional agents must not sign it on their behalf. HMRC normally won't give clearance on a lifetime transfer that was chargeable when made.
What the form asks
| Section | What goes in it |
|---|---|
| Top | Who the certificate should be sent to, with your reference and phone number |
| A | IHT reference number, date of the event, type of account (such as IHT400 or IHT100), dates of any amendments such as a C4 corrective account, date the account was sent, date of HMRC's calculations, and the name |
| A declaration | That there'll be no further changes to the values and all material facts have been disclosed |
| B | Declaration and signatures of the appropriate persons, applying for a statutory certificate of discharge |
| C | The certificate itself, completed by HMRC |
If section A isn't completed, HMRC says it can't deal with the request. The values come from the IHT400 and any later corrective accounts, so keep those to hand.
What the certificate doesn't do
- It isn't a determination of the values of individual items for other HMRC purposes.
- Issuing it doesn't mean values have been ascertained, or can be taken as market values, for Capital Gains Tax.
- It isn't valid in cases of fraud, failure to disclose material facts, or if more tax becomes payable because of an instrument of variation, under section 239(4) of the Inheritance Tax Act 1984.
- It doesn't cover tax being paid by instalments.
The SL135 letter instead of a certificate
HMRC often closes a case with a standard letter, SL135, which its manual calls a non-statutory assurance. It carries a unique code so HMRC can check the letter is authentic, and HMRC treats it as having the same effect as formal clearance. So if you've got an SL135, you don't need to apply for a certificate, although HMRC will still issue one on an IHT30 if all the tax has been paid.
How to send it
- Make sure every corrective account and relief claim is final and the tax is paid.
- Complete section A in full and tick the declaration.
- Have every appropriate person sign section B with their capacity.
- Send it to Inheritance Tax, HM Revenue and Customs, BX9 1HT.
- Keep the signed certificate with the estate papers before you make final distributions.
Executors who filed a summary such as IHT421 for probate should check that the figures on it match the final position before applying.
The verdict
A clearance certificate is the executor's protection, and it's worth having before the estate is wound up. Apply only when every value and relief is settled, sign it yourselves rather than through an agent, and if HMRC has already sent an SL135 closure letter, keep that safe: it does the same job.
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Your adviser may mention this one, and our inheritance tax reference application explainer explains it.
Frequently asked questions
What is IHT30?
It's the HMRC form used to apply for an Inheritance Tax clearance certificate, a statutory discharge from further tax claims on the estate.
When can I apply for an IHT30 clearance certificate?
Only when you're sure the values are final and believe all the Inheritance Tax due has been paid.
Can my solicitor sign IHT30 for me?
No. The form says professional agents must not sign it on behalf of the appropriate persons.
Where do I send IHT30?
To Inheritance Tax, HM Revenue and Customs, BX9 1HT.
Is an SL135 letter the same as clearance?
HMRC's manual says the SL135 non-statutory assurance has the same effect as formal clearance, so there's no need to apply for a certificate after one.
When is a clearance certificate not valid?
In cases such as fraud, failure to disclose material facts, or where more tax becomes payable after an instrument of variation.
