IHTM05027 - Is an account required?: procedure for obtaining confirmation for an excepted estate or under the Small Estates Acts (Scotland)
Where the estate is an excepted estate (IHTM05021) or qualifies for small estates confirmation (IHTM05022) and is also an excepted estate (IHTM06011) there is no requirement to complete form IHT400 (IHTM10021). Instead, for deaths on or after 1 January 2022, the Personal Representatives (PRs) will only need to complete an inventory form C1 (IHTM05025), which will include declarations that the estate is an excepted estate. For deaths before 1 January 2022, a form C5 (for an excepted estate) or a C5(SE) (for a small estate) will also be required in addition to the form C1.
One procedural difference between an excepted estate and a small estate is that the Sheriff Clerk will complete inventory form C1 for a small estate if the Personal Representative (IHTM05012) (PR) asks them.
Once the forms C1, and C5 or C5(SE) if required, are completed and the Sheriff Clerk or Commissary Clerk has all the other documents they need, such as the death certificate and a copy of any Will, confirmation (IHTM05104) will be issued as long as everything is in order.
If we do not contact the taxpayer or agent within 60 days of obtaining the grant the applicant has automatic clearance from Inheritance Tax so long as the estate did actually meet the excepted estate conditions (IHTM06043).