Personal tax – form

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

Use form C5 (OUK) with form C1 Confirmation if the deceased's estate is not likely to owe Inheritance Tax and the person died on or after 1 September 2006 with their permanent home abroad and limited assets in Scotland.

Documents

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

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Inheritance Tax: return of estate information (2002 - 2006)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

Use form C5 (OUK) 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 abroad and limited assets in Scotland. An ‘excepted estate’ is usually an estate that doesn’t pay Inheritance Tax.