Notes For C1 And C5 Forms Dealing With Inheritance Tax On Scottish ...

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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 12 January 2024 — See all updates Get emails about this page

Documents

C3 (2006)(2021) notes for completion of forms C1(2021) and C5(2006)

Ref: C3 (2006) — 2021

PDF, 555 KB, 37 pages

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C3(2006)(2022) notes for completion of form C1(2022)

Ref: C3 (2006) — 2022

PDF, 788 KB, 25 pages

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Details

If the deceased died on or after 1 September 2006 up to and including 31 December 2021

Use C3 (2006)(2021) notes to help you complete confirmation form C1 (2021) and return of the estate information C5(2006) if the deceased died with their permanent home in Scotland.

If the deceased died on or after 1 January 2022

Use C3 (2006)(2022) notes to help you complete confirmation form C1(2022) if the deceased died on or after 1 January 2022 with their permanent home in Scotland.

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

Updates to this page

Published 4 April 2014 Last updated 12 January 2024 + show all updates

1. 12 January 2024

   Notes for C1 and C5 forms dealing with Inheritance Tax on Scottish estates have been updated.

2. 26 October 2023

   Notes for completion of C1(2022), C1(2021) and C5(2006) forms dealing with Inheritance Tax on Scottish estates have been updated.

3. 11 April 2022

   Notes for C1 and C5 forms dealing with Inheritance Tax on Scottish estates have been updated.

4. 21 December 2021

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

5. 4 April 2014

   First published.

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