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HMRC internal manual

Inheritance Tax Manual

Corrective account (C4): introduction

Form C4 is a corrective account. Taxpayers or agents complete this form to tell us of amendments to the original account. Strictly speaking, they are required to deliver a corrective account (IHTM10805) within 6 months of discovering that the original account was incorrect. However, as long as certain criteria are met (IHTM10806) the agent can save up the amendments and tell us about them in one go.

In Scotland the C4(S) doubles as a Corrective Inventory to obtain an Eik to Confirmation.