C4 (S) - Corrective Inventory and Account (Scotland)
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Forms
- Form URL
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C4 (S) (PDF, 337KB)
- Description
- Use form C4(S) if you need an additional Grant of Confirmation for assets in Scotland because their description has changed or they were not originally included in the Inventory.
- Use form C4(S) if you need an additional Grant of Confirmation for assets in Scotland because their description has changed or they were not originally included in the Inventory.
Help and guidance relating to this form
- Form URL
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Inheritance Tax - forms software
Find out more about software from commercial software suppliers which can be used to complete various Inheritance Tax forms on computer.
Continuation sheets
- Form URL
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C4 (S)(C) - Continuation page for C4(S) (PDF, 249 (KB))
Use this form when there is not enough space on form C4(S) to list all of the additions or deductions.
Related forms
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C4 - Corrective Account
Use form C4 to send in a correction when too much or too little Inheritance Tax has been paid on form IHT400 - if you also need an additional Grant of Confirmation for assets in Scotland use form C4(S) instead.
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IHT400 - Inheritance Tax Account
Use form IHT400 and schedules IHT401 to IHT430 as part of the probate or confirmation process if there's Inheritance Tax to pay or the deceased's estate does not qualify as an 'excepted estate' - this form has replaced form IHT200
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C1 - Confirmation
If the deceased lived in Scotland, use this form and its continuation form C2 to apply for confirmation by providing an inventory of the deceased’s estate
Help with PDF files
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Forms in alternative formats
If you would like an HMRC form in large print, Braille or another alternative format, please contact the relevant HMRC helpline - see the link below.

