Form

Inheritance Tax: corrective inventory and account (Scotland)

Use form C4(S) (2021) or (2022) if you need an additional Grant of Confirmation for assets in Scotland because their description has changed or they were not originally included in the inventory.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
8 July 2024 — See all updates

Documents

Corrective Inventory and Account (C4)(S)(2022) for deaths on or after 1 January 2022

PDF, 329 KB, 7 pages

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Corrective Inventory and Account (C4)(S)(2021) for deaths on or before 31 December 2021

PDF, 328 KB, 7 pages

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Corrective Inventory and Account (C4)(S)(C) continuation page

PDF, 247 KB, 2 pages

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Details

This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Use form C4(S) (2021) or (2022) if you need an additional Grant of Confirmation for assets in Scotland because either:

  • their description has changed
  • they were not originally included in the inventory

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

How to complete the form

You need to:

  1. Download and save the form on your computer.

  2. Open it using the latest free version of Adobe Reader.

  3. Complete it on-screen.

The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

Updates to this page

Published 4 April 2014
Last updated 8 July 2024 + show all updates

  1. The Corrective Inventory and Account (C4)(S)(2022) for deaths on or after 1 January 2022 and the Corrective Inventory and Account (C4)(S)(2021) for deaths on or before 31 December 2021 have been updated to confirm where copies of the form are returned to.

  2. The Corrective Inventory and Account (C4)(S)(2022) for deaths on or after 1 January 2022 and the Corrective Inventory and Account (C4)(S)(2021) for deaths on or before 31 December 2021 have been updated to include fillable fields.

  3. The forms have been updated due to changes to the reporting regulations for non-taxpaying estates and changes to the excepted estates qualifying criteria for deaths on or after 1 January 2022.

  4. An updated version of Corrective inventory and account C4(S) has been added to resolve coding changes.

  5. Updated version of 'Corrective inventory and account C4(S)' added.

  6. Form C4(S) has been updated to include bank details to repay any overpaid Inheritance Tax.

  7. First published.

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