Form

Notes for C1 and C5 forms dealing with Inheritance Tax on Scottish estates

Use these guidance notes to help you complete confirmation form C1 and return of estate information form C5 if the deceased died on or after 1 September 2006.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 21 December 2021 — See all updates

Documents

Inheritance Tax: notes for completion of forms C1 and C5 (C3 (2006) — 2021)

Ref: C3 (2006) — 2021 PDF, 562 KB, 37 pages

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Inheritance Tax: notes for completion of forms C1 and C5 (C3 (2006) — 2022)

Ref: C3 (2006) — 2022 PDF, 511 KB, 26 pages

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Details

Use C3 (2006) notes to help you complete confirmation form C1 and return of estate information form C5 if the deceased died on or after 1 September 2006 with their permanent home in Scotland.

Email HMRC to ask for these forms in Welsh (Cymraeg).

Published 4 April 2014
Last updated 21 December 2021 + show all updates

1. 21 December 2021

   Form C3 has been updated to reflect changes to excepted estate rules on 1 January 2022.

2. 4 April 2014

   First published.