The issue of certificates of discharge (statutory certificates) is governed by the provisions of IHTA 1984, s. 239. A certificate is issued if the Board are satisfied that the tax attributable to a chargeable transfer has been or will be paid. Application for a certificate is to be made to the Board (in practice, the appropriate HMRC IHT Office) by the person liable for any tax on the value transferred.
The Board cannot be obliged to issue a certificate under s. 239(1) unless the transferor is dead.
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