My client is a beneficiary of a trust which for IHT purposes is aggregated to an estate. My client is the executor of the estate which is very insolvent. HMRC will not issue clearance to the trustees of the estate (one of whom is a solicitor) without receiving an IHT400 for the estate. The problem of course is that my client has no wish to take up the role of executor for the insolvent estate, neither do any creditors. Have any members seen anything similar, I was contemplating sending an unsigned IHT400 but assume it will be rejected. I have been unable to get any helpful comment from HMRC.