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HMRC internal manual

Inheritance Tax Manual

Corrective account C4(S) Scotland: page 6

The taxpayers should include any amendments to the exemptions and reliefs on page 4 of the C4(S). There is also a summary of the amendments on pages 4 and 5 of the account leading to a self assessment of the tax due.

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