Form

Inheritance Tax: confirmation (C1)

Use forms C1 and C2 to apply for confirmation if the deceased lived in Scotland.

Documents

Confirmation form (C1)

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Confirmation continuation form (C2)

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Combined C1 confirmation form and C2 continuation form

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Details

Fill in these forms to give an inventory of the deceased’s estate and apply for confirmation if they lived in Scotland.

Use Inheritance Tax: notes for completion of forms C1 and C5 (C3 (2006)) to get help completing forms C1 confirmation and C5 return of estate information if the deceased died on or after 1 September 2006.

Where to send the completed form

The completed form has to be sent to the appropriate Sheriff Clerk or Commissary Office, but if the deceased:

  • was domiciled in the Edinburgh Sheriff Court District
  • wasn’t domiciled in the UK
  • had no fixed or known domicile, except that they were domiciled in Scotland

Send the form to:

The Commissary Office
27 Chambers Street
Edinburgh
EH1 1LB

Other forms should be sent to the Court of the Sheriff Court District where the deceased was domiciled at their date of death.

You can find out the Court of the Sheriff on the Scottish Courts and Tribunals website.

Before you start filling in the form

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Published 4 April 2014
Last updated 6 April 2017 + full page history
  1. C1 confirmation form amended to include the additional Inheritance Tax threshold (sometimes known as the Residence nil rate band or RNRB).
  2. First published.