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Instructions and help about iht clearance certificate application

probate and inheritance tax dealing with inheritance tax or IHT is a complex and onerous part of administering estates for complicated estates you should always consider getting professional assistance some basic information about IHT might help even if you know that IHT is not applicable the probate application always includes information for HMRC if the value of an estate is below the IHT threshold also known as the nil rate band there will usually not be any IHT to pay sometimes no IHT is payable even if the value of the estate is above the nil rate band any part of an estate passing to a spouse civil partner or charity is IHT exempt so no IHT is payable on these assets details of IHT rates and allowances the tax forms to be completed deadlines for sending forms to HMRC and potential fines and penalties can be found in an knowledge centre the value of assets and liabilities that you need to declare for IHT purposes is the value at the date of death also known as the probate value th

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