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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Is an account required?: initial steps following a death (Scotland)

A prospective personal representative (IHTM05012) (PR) who wants to obtain a grant (IHTM05001) can either:

  • appoint a solicitor or other agent to act on their behalf and prepare the necessary paperwork, or
  • take out the grant themselves

In either case inventory form C1 must be completed.

Inventory form C1 is a 4 page document on which the PR has to provide details of the assets of the estate, including assets situated outside Scotland. If there is not enough space on the C1 the PR can use continuation pages (form C2). The first three pages of form C1 (and any continuation pages) will form part of the public document of confirmation. The final page is not made public when confirmation is issued.

When they complete the form C1 the PR has to consider whether form IHT400 (IHTM10021) should also be completed. They will need to do this if the estate is not an excepted estate (IHTM05021). They can obtain the IHT400 and a pack of forms for personal applicants by:

  • by downloading the form from the HMRC website.
  • using the telephone orderline (0845 30 20 90), or
  • by writing to us.