Form

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

Use form C5 (2006) with form C1 (2021) Confirmation if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006 but before 1 January 2022 with their permanent home in Scotland.

• From: HM Revenue & Customs
• 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.

Documents

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

Ref: C5 (2006)

PDF, 215 KB, 3 pages

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Details

Use form C5 (2006) with form C1 (2021) 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.

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).

Supplementary pages

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