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HMRC internal manual

Inheritance Tax Manual

Corrective account C4(S) Scotland: pages 4 and 5

The taxpayers should include any amendments to the original accounts on pages 4 and 5 of the C4(S) and continuation sheet C4(S)(C) if necessary.

You should consider the revised values in the same way as you do for the assets and liabilities returned in the original accounts.

You should bear in mind the penalty provisions for both the delivery of an incorrect account (IHTM36103) and the failure to remedy an error without unreasonable delay (IHTM36106) when considering the corrective account. These may apply even if the omission or undervaluation has been discovered by the taxpayer.