Inheritance Tax: corrective account (C4)
Use Form C4 to correct the Inheritance Tax paid on Form IHT400. For a Grant of Confirmation for assets in Scotland use Form C4(S).
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Use form C4 to send in a correction when too much or too little Inheritance Tax has been paid on form IHT400 - if you also need an additional Grant of Confirmation for assets in Scotland use form C4(S) instead.
Email HMRC to ask for this form in Welsh (Cymraeg).
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