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Farming & Rural Business Community

Land registry issues

Author: Keith Phillips, Chartered Accountant, Duncan & Toplis

Published: 29 Jul 2022

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A change of policy by the Inheritance Team at HMRC has led to issues at the Land Registry where charges are being applied to land where the ownership details are being updated following a death in the name into the names of the beneficiary. Previously, to register land, an application for a clearance certificate (IHT30) was historically automatically sent out by HMRC. Now these need to be applied for.

If such a clearance is not obtained, the Land Registry are applying a charge note to the land in case any IHT is still due in respect of the land.

If notice is not obtained, we are seeing a note as follows being included on the land registry: “Notice of the possibility of an Inland Revenue charge in respect of such Inheritance Tax as may arise as a result of the death of Mr ***** who died on **/**/2021.”

*The views expressed are the author’s and not ICAEW’s.
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