Personal tax – form

Inheritance Tax: return of estate information (C5 (2006))

Use form C5 with form C1 Confirmation if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006 with their permanent home in Scotland.

Document

Detail

Use form C5 with form C1 Confirmation if the deceased’s estate is 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.

Supplementary pages

Inheritance Tax: notes for completion of forms C1 and C5 (C3 (2006))