New Inheritance Tax forms for Scottish Executries

“HMRC has published updated forms and guidance notes:

  • C1 – Confirmation Inventory
  • C2 – Inventory continued
  • C5(2006) – Return of estate information
  • C5(OUK)(2006) – Return of estate information(Person domiciled abroad & their UK assets consisted of cash/and or quoted stocks & shares only, gross value less than £150,000)
  • C5(SE)(2006) – Information about small estates
  • C3(2006) – Notes to help you fill in form C1 Confirmation Inventory and form C5(2006) HM Revenue & Customs return
  • Integrated Inventory – contains form C1 confirmation and form C2 continuation

Forms C5(OUK)(2006) and C5(SE)(2006) are now online only forms.”

More on this can be found here.

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