HMRC Inheritance Tax : Applying for Confirmation
You will need to fill in an Inventory of the deceased's estate to apply for Confirmation. You can download the forms you need from this site.You should download the Inventory, form C1, form C5 and the notes to help you fill them in, form C3, first. If you need it, there is a continuation sheet for the Inventory, form C2.
For deaths on or after 6 April 2004, form C5 will help you to decide whether the deceased's estate can qualify as an 'excepted estate'. If it does, you will only need to fill in the Inventory and form C5. You can also use this link to help you to decide ‘Is it an excepted estate?’
If the deceased died before 6 April 2004, you will still need to fill in an Inventory of the estate, but you will not need to fill in form C5 or C5(SE). To find out if the estate qualified as an excepted estate where the deceased died before this date, you should download the previous version of the booklet C3 (PDF 71K).
If you find that the estate is not an 'excepted estate', you will also need to fill in a full Inland Revenue Account
If the deceased's estate is below £30,000 it will be a Small Estate and your local Sheriff Clerk will help you with the forms. You will need to fill an Inventory and a supplementary form C5(SE).
If you need any help with the application for Confirmation, you should telephone your local Sheriff Clerk.
If you do not want to download the forms, you can contact the HMRC Inheritance Tax Orderline and we will send you the forms.
If you need any help in deciding whether the estate is an 'excepted estate' or in filling in the Inheritance Tax forms, you should telephone the Probate and Inheritance Tax Helpline.
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