Non-statutory assurance para 40001 IHTM]
You should treat the non-statutory assurance (IHTM40151) given by standard letter SL135 in all respects as if the taxpayer had applied for and you had issued formal clearance on form IHT30. You should therefore consider the instructions in this section before you issue a non-statutory assurance.
Once you have issued a non-statutory assurance you should treat any further developments on the case in accordance with the instructions in this section and on the basis that clearance has been given. This paragraph does not apply to Estate Duty cases.
As the non-statutory assurance letter has the same effect as a formal clearance certificate there is no need for the taxpayer to request a certificate once it has been issued. However, if they choose to submit a form IHT30 you should still issue it if they have paid all the Inheritance Tax that is due".
" [para 40014] "The clearance certificate means that the taxpayer will not have to pay any further tax on the transfer described in the certificate, unless IHTA84/S239 (4) applies, where
· there has been fraud or failure to disclose material facts (IHTM40143)
· additional assets (IHTM40142) are later shown to have been included in the transfer
· too great an increase in the nil rate band has been claimed on the death of the surviving spouse (IHTM43067)
· further tax becomes payable as a result of statutory amendments after issue (IHTM40147"