Last reviewed: June 2026 · For use in England & Wales · eLitigant is a Community Interest Company (No. 16566612), not a law firm. Always check the current official form on GOV.UK before you file, and sign the statement of truth yourself.
Official form & guidance: Form IHT30 (Clearance certificate) →
In short
Form IHT30 applies to HMRC for an inheritance tax clearance certificate at the end of an estate, once the IHT400 is processed, the tax is paid in full and any enquiry is closed. It is a free, single-page form: confirm the deceased’s details and IHT reference (matching the IHT400 exactly), tick the event clearance is sought for, and sign the declaration of full disclosure as personal representative or trustee. Send it to Inheritance Tax, HMRC, BX9 1HT — no fee, no covering letter. Under s.239 IHTA 1984 the certificate discharges you from further IHT liability, provided nothing was concealed; HMRC typically responds in 8–12 weeks. eLitigant’s Chris drafts this for you to a professional standard — you check, sign and file.
① Draft it from scratch
Give Chris the IHT reference, key dates, your role and a summary of how the estate concluded — Chris drafts your IHT30 to HMRC standard.
② Check the draft you’ve written
Already filled in the form? Upload it and Chris reviews it against the IHT400 details and the s.239 clearance regime.
③ Had an HMRC response — what next?
Received a decline or a query? Run the letter by Chris to understand why and what to resolve before re-filing.
Form IHT30 is the executor’s last brick in the wall. Once inheritance tax has been paid and the estate has been wound up, you file IHT30 to ask HMRC for a Clearance Certificate — formal confirmation that no further IHT is due. Without it, you remain personally exposed if an undisclosed asset emerges later. With it, you close the book. It is one page. It costs nothing. And it is quietly one of the most important documents an executor or trustee will ever sign.
Close the estate properly.
Chris drafts your IHT30 to HMRC standard. Draft Your Application →
When Do You Need This?
End of estate, not beginning. File once tax is settled, assets distributed, and you want HMRC to draw a line in writing. Executor’s protection certificate.
Need IHT30 if: personal representative finalising estate where IHT400 was submitted and IHT paid; trustee winding up settlement where IHT charge arisen; want HMRC confirmation before distributing residue; selling deceased’s property and buyer’s solicitor asks for clearance evidence.
Do NOT need it: estate was excepted estate (no IHT400 filed). Cannot file during open HMRC enquiry — clearance is closing step, not tactic.
What It Involves
Single-page application. Confirms deceased’s details, date of death, IHT reference from IHT400, that to best of your knowledge you have disclosed everything. You sign as personal representative or trustee applying for clearance.
Replaces old IHT Cap 30. Legal effect sits under s.239 IHTA 1984: once Clearance Certificate issued, discharges applicant from further IHT liability, provided no fraud or failure to disclose material facts.
Fees
No HMRC fee. Form is free. Certificate is free. Value = personal protection.
How to Complete — Step by Step
Box 1: Deceased/Transferor’s Details
Full name, date of death (or date of chargeable transfer for trust matter), last known address. Match exactly to IHT400.
Box 2: HMRC Reference Number
IHT reference HMRC issued when IHT400 submitted. Top right of correspondence. Lost: call IHT helpline, don’t guess.
Box 3: Applicant’s Details
Who is applying. Name, capacity (executor, administrator, trustee), contact address. Multiple PRs: all sign.
Box 4: Event for Which Clearance Sought
Tick boxes: death estate, lifetime transfer, ten-year anniversary charge, exit charge, termination of interest in possession.
Box 5: Declaration
Confirm full disclosure of all material facts. Signing: honest. Clearance obtained by concealment is not clearance.
Box 6: Signature and Date
Wet signature preferred. Multiple applicants: each signs.
Where to Send
Inheritance Tax, HMRC, BX9 1HT. No covering letter required.
Key Deadlines
- Cannot apply before: IHT paid in full, affairs concluded
- Cannot apply during: open HMRC enquiry
- Alternative: 4 years from later of tax paid/account delivered, HMRC window closes with full disclosure
- HMRC response: typically 8–12 weeks
What Happens After You File
HMRC reviews file. IHT400 processed, tax paid, no live enquiry: Clearance Certificate issued. Single letter confirming no further IHT due. Keep it — future buyer’s solicitor or beneficiary’s adviser may ask years later.
Declines usually because file not ready: tax unpaid, enquiry open, instalment arrangement running. Decline letter states why. Resolve and re-file.
If HMRC issues clearance then discovers concealed asset: certificate does not protect. s.239(4) preserves HMRC’s position where material facts withheld.
Common Mistakes
- Filing too early — estate still being gathered in
- Filing during enquiry — cannot cut enquiry short
- Mismatched details — middle name, DOD typo
- Forgetting lifetime transfers — failed PETs in 7 years must have been on IHT400
- Not keeping the certificate
- Assuming it protects estate not just you
The Rules That Apply
- s.239 IHTA 1984 — Clearance Certificate regime. Subsection (2): discharge. Subsection (4): preserves HMRC position where disclosure incomplete or fraudulent.
- s.216 IHTA 1984 — delivery of accounts (IHT400)
- s.240 IHTA 1984 — 4-year limitation on further action where full disclosure made
Related Court Forms & Guides
- Form PA1A: Probate (no will) — applying for a grant where there is no will.
- Form PA1P: Probate (with will) — applying for probate where there is a will.
- Form IHT400: Inheritance Tax — the full inheritance tax account.
- Form IHT205: Estate Information — excepted estates and the pre-2022 rules.
- Civil Court Forms Index — every civil court form guide in one place.
How Chris Can Help
Short form but long effect. Personal exposure after distribution is quietest risk in probate. Chris drafts IHT30 to HMRC standard. Give Chris IHT reference, key dates, role, summary of conclusion. Chris produces form + plain-English note of what certificate does and does not do.
Complex estate with PA1P + Inheritance Act claim + property sale: Draft my papers →.
FAQ
Mandatory?
No. Optional. Alternative: wait 4 years from later of tax paid/account delivered for HMRC window to close with full disclosure. IHT30 = formal shortcut.
HMRC response time?
Typically 8–12 weeks. Don’t chase before week 10.
Instalment IHT on property?
Only once all instalments paid and account fully settled.
Protects estate or just me?
Discharges applicant from further IHT liability. Does not prevent HMRC pursuing estate if undisclosed tax emerges.
File during open enquiry?
No. Clearance is closing step. Resolve enquiry first.
Asset discovered after clearance?
Tell HMRC. s.239(4) preserves HMRC position where material facts withheld.
Close probate file?
No. Probate closes when estate distributed and executor’s duties discharged. IHT30 is tax component only.
Lay executor without solicitor?
Yes. One-page form. Match IHT400 exactly.
See it done — an inheritance tax clearance certificate (IHT30) in minutes
An inheritance tax clearance certificate (IHT30), drafted to a high, professional standard — Chris builds it from your facts in minutes, where doing it right yourself can take longer than you’d think. Scroll the sample below.
One day · unlimited forms & drafts · contracts & correspondence too · no subscription · you check, sign & file
Frequently asked questions
Is filing Form IHT30 mandatory?
No — it is optional. The alternative is to wait four years from the later of the tax being paid or the account delivered, after which the HMRC window closes where full disclosure has been made. IHT30 is the formal shortcut to that certainty.
How long does HMRC take to respond?
Typically eight to twelve weeks. It is best not to chase before about week ten.
Does clearance protect the estate or just me?
It discharges the applicant from further IHT liability. It does not prevent HMRC pursuing the estate if undisclosed tax later emerges, and under s.239(4) IHTA 1984 the certificate does not protect where material facts were withheld.
Can I apply during an open HMRC enquiry?
No. Clearance is the closing step, not a tactic to cut an enquiry short. You must resolve any open enquiry first, and the tax must be paid in full and affairs concluded.
Is there a fee, and where does it go?
There is no HMRC fee — both the form and the certificate are free. The completed application is sent to Inheritance Tax, HMRC, BX9 1HT, with no covering letter required.
Can a lay executor file it without a solicitor?
Yes. It is a one-page form; the key is matching the deceased’s details and IHT reference exactly to the IHT400 you submitted.
Draw a line under the estate — with confidence.
One matter · one case folder · a full day of drafting · 7-day guarantee on the standard of the drafts · you remain the litigant.
Related guides: Form IHT400: Inheritance Tax account · Form IHT205: Estate Information · Form PA1P: Probate (with will) · All civil court forms
Form content and official guidance on this page are reproduced or adapted from material published by HM Revenue & Customs on GOV.UK. Contains public sector information licensed under the Open Government Licence v3.0. eLitigant CIC is independent and is not affiliated with, or endorsed by, HM Revenue & Customs or any government department. Always check the current official form on GOV.UK before you file.