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HMRC internal manual

Inheritance Tax Manual

Corrective account (C4): when is an account required (England, Wales and Northern Ireland)?

Strictly speaking a C4 should be completed in all cases where there is an amendment to the account.

You can insist on a C4 where:

  • we are repaying money but we have any doubts that the repayment is due,
  • there are lots of amendments or they are complicated,
  • more tax is payable after a Form Cap A 5C (IHTM05083) has been sent to us, or
  • assets that were given an estimated value in a reduced account (IHTM10471) are redirected to a chargeable beneficiary (IHTM10478).

If you have to ask for a form C4 and there is unpaid tax not in dispute, you might want to:

  • raise provisional calculations, or
  • suggest making a payment on account.