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HMRC internal manual

Inheritance Tax Manual

Corrective account C4(S) Scotland: what to do when you receive a corrective account

You should check that the form has been signed by the correct people (IHTM10752).

If the form C4(S) is lodged to obtain an Eik to Confirmation (IHTM05092) you should normally raise a calculation for any additional tax as soon as the form is received. The C4(S) should not be returned to the taxpayers for lodging with the Sheriff Clerk until the tax has been paid and the form is stamped. In all cases you should consider the revised values offered 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.

When the tax is paid, or if no tax is due, photocopy the C4(S) and retain the copy on file. Stamp the C4(S) on the back page and return it to the applicant to obtain Confirmation. When the original is returned from the Sheriff Clerk it should be kept on file and the copy may then be destroyed as confidential waste.

If you are satisfied that although the tax is payable, no calculation can be issued at present, you should consider calling for a deposit before stamping and returning the C4(S). (In Service if there is any history of payment difficulty or you are in doubt consult your Team Leader).