IHTM05093 - Amendments and changes in circumstances following confirmation (Scotland): what to do if you receive an application for an Eik to confirmation

Any copy 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 appropriate standard letter should be sent to the taxpayer or agent so they can obtain the Eik.

Where appropriate, we will examine the values of the additional assets once the Eik has been granted.