Personal tax – form

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

Use form C5 with form C1 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 as a permanent resident of Scotland.

Documents

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

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

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Detail

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