Inheritance Tax: Confirmation (C1) - GOV.UK

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Form Inheritance Tax: confirmation (C1)

Use forms C1 and C2 to apply for confirmation if the person who died lived in Scotland.

From: HM Revenue & Customs Published 4 April 2014 Last updated 7 April 2022 — See all updates Get emails about this page

Documents

Confirmation form (C1) 2022 — use for deaths on or after 1 January 2022

PDF, 1.38 MB, 5 pages

This file may not be suitable for users of assistive technology.

Request an accessible format. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Confirmation form (C1) 2021 — use for deaths on or before 31 December 2021

PDF, 859 KB, 5 pages

This file may not be suitable for users of assistive technology.

Request an accessible format. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Confirmation continuation form (C2)

Ref: C2

PDF, 420 KB

This file may not be suitable for users of assistive technology.

Request an accessible format. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Combined C1 confirmation form and C2 continuation form 2022 — use for deaths on or after 1 January 2022

PDF, 1.32 MB, 11 pages

This file may not be suitable for users of assistive technology.

Request an accessible format. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Combined C1 confirmation form and C2 continuation form 2021 — use for deaths on or before 31 December 2021

PDF, 954 KB, 11 pages

This file may not be suitable for users of assistive technology.

Request an accessible format. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Fill in these forms to give an inventory of the estate for the person who died and apply for confirmation if they lived in Scotland.

Use Inheritance Tax: notes for completion of forms C1 and C5 (C3 (2006)) to get help completing forms C1 confirmation and C5 return of estate information if the deceased person died on or after 1 September 2006.

Email HMRC to ask for this form in Welsh (Cymraeg).

Where to send the completed form

The completed form has to be sent to the appropriate Sheriff Clerk or Commissary Office, but if the person who died:

  • was domiciled in the Edinburgh Sheriff Court District
  • was not domiciled in the UK
  • had no fixed or known domicile, except that they were domiciled in Scotland

Send the form to:

The Commissary Office 27 Chambers Street Edinburgh EH1 1LB

Other forms should be sent to the Court of the Sheriff Court District where the person who died was domiciled at their date of death.

You can find out the Court of the Sheriff on the Scottish Courts and Tribunals website.

Before you start filling in the form

If your browser is an older one (for example, Internet Explorer 8) you’ll need to update it to a different browser before you can complete the form.

You’ll need to fill in the form fully before you can print it. You can not save a partly completed form so have all the information you need before you start to fill it in.

Updates to this page

Published 4 April 2014 Last updated 7 April 2022 + show all updates
  1. 7 April 2022

    The 'Combined C1 confirmation form and C2 continuation form 2022 — use for deaths on or after 1 January 2022' has been replaced.

  2. 1 January 2022

    Confirmation form (C1) and Combined C1 confirmation form and C2 continuation form have been replaced with new forms for deaths on or before 31 December 2021 and for deaths on or after 1 January 2022.

  3. 6 April 2017

    C1 confirmation form amended to include the additional Inheritance Tax threshold (sometimes known as the Residence nil rate band or RNRB).

  4. 4 April 2014

    First published.

Sign up for emails or print this page

Get emails about this page Print this page
  • Apply for an Inheritance Tax reference (IHT422)
  • Inheritance Tax: return of estate information (IHT207 (2006))
  • Report an excepted estate for Inheritance Tax
  • Inheritance Tax: information about small estates (C5 (SE) (2006))
  • Notes for C1 and C5 forms dealing with Inheritance Tax on Scottish estates
  • Inheritance Tax forms
  • Inheritance Tax

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