Inheritance Tax - Double Taxation Relief

Where the foreign tax has not yet been paid and no 'certificate of tax paid' is currently available, what is the process of claiming double taxation relief? Should the relief be claimed on the IHT400 Calculation with a note to say certificate not yet available, or leave it and claim on a Corrective Account IHTC4? Thank you.

Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.