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.

Documents

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

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.

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

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

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

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

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

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

  5. First published.

Sign up for emails or print this page