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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Corrective account C4(S) Scotland: pages 1 and 2

These pages include details of

  • the deceased
  • the person dealing with the estate
  • the signatories
  • the declaration that the information included in the C4(S) is correct.

You should assume that the information given on the C4 about the person dealing with the estate replaces any earlier instructions you may have received.

If the applicants indicate (by ticking both ‘Yes boxes in the bottom box) that the estate is an Excepted Estate (IHTM06011), the form does not need to be stamped before returning. In these cases, the form does not need to be seen by this Office before lodging with the Sheriff Clerk.