Inheritance tax - Scotland

HMRC has produced a suite of forms for dealing with inheritance tax on Scottish estates

The following new IHT forms and guidance for Scottish estates have been made available:

  • C1 – confirmation inventory
  • C5 (2006) – return of estate information
  • C5(OUK)(2006) – Return of estate information (person domiciled abroad and their UK assets consisted of cash/and or quoted stocks and shares only, gross value less than £150,000)
  • C5(SE)(2006) – Information about small estates
  • C3(2006) – Notes to help you fill in form C1 Confirmation Inventory and form C5(2006) HM Revenue & Customs return

To access the forms and guidance, visit the 'Related links' section on this page.