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»Ê¹ÚÌåÓýapp liable persons (IHTM30011) should apply for a clearance certificate only when they believe that they have reported all the assets, liabilities and variations in the estate and they believe that the Inheritance Tax position will not require further amendment.

»Ê¹ÚÌåÓýappre are separate instructions for dealing with premature applications (IHTM40051).

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