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HMRC internal manual

Inheritance Tax Manual

Amendments and changes in circumstances following confirmation (Scotland): what to do if you receive an application for an Eik to confirmation

Any corrective inventory (IHTM10751) (form C4) sent to us as part of the process (IHTM05092) of obtaining an Eik should be dealt with immediately. You should issue a calculation for any tax due on the additional assets in the corrective inventory using the figures provided by the taxpayer or agent figures, although you can correct any obvious errors.

Once the additional tax has been paid, the stamped form C4 should be sent back to the taxpayer or agent so they can obtain the Eik.

We will examine the values of the additional assets once the Eik has been granted.