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HMRC internal manual

Inheritance Tax Manual

Corrective account (C4) England, Wales and Northern Ireland: page 4

The taxpayers should include any amendments to the exemptions and reliefs on page 4 of the C4. There is also a summary of the amendments on pages 2 and 3 of the account leading to a self assessment of the tax due.

This is optional and the C4 should not be rejected if the self assessment is not completed.

In England, Wales and Northern Ireland the “IR Capital Taxes use” box has no function.