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HMRC internal manual

Inheritance Tax Manual

Amendments and changes in circumstances following confirmation (Scotland): Eik to confirmation

Eik is the legal word for a document used by the personal representative (IHTM05012) (PR) to obtain title to an asset that was not included in the original inventory (IHTM05025) (it means an addition made to the inventory by a PR to include the additional property). An Eik may also be used to amend the description of an asset where there will be no additional tax.

Where a PR requires an Eik to confirmation they must complete a corrective inventory (IHTM10751) (form C4) and then send it to our Nottingham office. If the amendment does not result in additional tax it is stamped and returned to the PR. If additional tax is payable a calculation of the tax is sent to the PR and the C4 is not stamped and returned until the tax is paid. Once we have processed (IHTM05093) the form and returned it to the PR (or their agent) it is then lodged with the Sheriff Clerk and the Eik issued provided all is in order.