Form

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) instead.

Published 4 April 2014

• From: HM Revenue & Customs

Documents

Corrective Account

Ref: C4 PDF, 283KB

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Continuation page for form C4

Ref: C4 (C) PDF, 252KB

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Details

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.

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Published 4 April 2014