Inheritance Tax: return of estate information (C5 (OUK) (2006))
Use form C5 (OUK) with form C1 Confirmation if the deceased’s estate is an ‘excepted estate’ and the person died on or after 1 September 2006.
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Use form C5 (OUK) with form C1 Confirmation if the deceased’s estate is not likely to owe Inheritance Tax and the person died on or after 1 September 2006 with their permanent home abroad and limited assets in Scotland. An ‘excepted estate’ is usually an estate that doesn’t pay Inheritance Tax.
Email HMRC to ask for this form in Welsh (Cymraeg).