Form

Inheritance Tax: information about small estates (C5 (SE) (2006))

Use form C5 (SE) (2006) with form C1 (2021) Confirmation if the deceased's estate is a small estate, is likely to be an 'excepted estate' and the person died on or after 1 September 2006 but before 1 January 2022 as a permanent resident of Scotland.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 1 January 2022 — See all updates

Documents

Inheritance Tax: information about small estates (C5 (SE) (2006))

Ref: C5 (SE) (2006)

PDF, 98.6 KB, 2 pages

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Inheritance Tax: information about small estates (2004 - 2006)

PDF, 494 KB, 2 pages

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Details

Use this form with form C1 (2021) Confirmation if the deceased’s estate is a small estate (for example, under £36,000), is likely to be an ‘excepted estate’ and the person died on or after 1 September 2006 but before 1 January 2022 with their permanent home in Scotland. An ‘excepted estate’ is usually an estate that doesn’t pay Inheritance Tax.

Find more information about what to do if the person died on or after 1 January 2022.

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 4 April 2014

Last updated 1 January 2022 + show all updates

1. 1 January 2022

   The form has been updated due to changes to the reporting regulations for non-taxpaying estates and changes to the excepted estates qualifying criteria for deaths on or after 1 January 2022.

2. 4 April 2014

   First published.