Form

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

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.

Documents

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

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.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)

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

Details

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. An ‘excepted estate’ is usually an estate that doesn’t pay Inheritance Tax.

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

Updates to this page

Published 4 April 2014

Sign up for emails or print this page