Inheritance Tax Act 1984 section 239

Certificates of discharge

Section 239 sets out the rules for applying for and obtaining certificates of discharge (clearance certificates, form IHT30) from HMRC, which confirm that all inheritance tax due on specified property or a chargeable transfer has been paid or determined.

• A person liable for inheritance tax may apply to HMRC for a certificate confirming that the tax attributable to specified property has been or will be paid; HMRC must issue the certificate where the transfer was made on death or the transferor has since died.
• After two years from the transfer (or earlier at HMRC's discretion), an applicant who delivers a full account of the estate or transfer may obtain a determination of the tax due and a certificate of that determination, which discharges all persons from further claims for that tax and extinguishes the Inland Revenue charge.
• For potentially exempt transfers, no application for a certificate may be made until at least two years after the transferor's death, unless HMRC agrees to accept an earlier application.
• A certificate does not protect against further tax arising from fraud, failure to disclose material facts, certain post-death variations or disclaimers, an excessive nil-rate band transfer between spouses or civil partners, or the later discovery of additional estate assets — although a purchaser of property without notice of any invalidating fact remains protected.