Form

Inheritance Tax: corrective inventory and account (Scotland)

Use form C4(S) (2021) or (2022) 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.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
12 April 2022 — See all updates

Documents

Corrective Inventory and Account (C4)(S)(2022) for deaths on or after 1 January 2022

PDF, 316 KB, 7 pages

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Corrective Inventory and Account (C4)(S)(2021) for deaths on or before 31 December 2021

PDF, 315 KB, 7 pages

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Corrective Inventory and Account (C4)(S)(C) continuation page

PDF, 247 KB, 2 pages

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Details

Use form C4(S) (2021) or (2022) 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.

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 4 April 2014
Last updated 12 April 2022 + show all updates

  1. The Corrective Inventory and Account (C4)(S)(2022) for deaths on or after 1 January 2022 and the Corrective Inventory and Account (C4)(S)(2021) for deaths on or before 31 December 2021 have been updated to include fillable fields.

  2. The forms have been updated due to changes to the reporting regulations for non-taxpaying estates and changes to the excepted estates qualifying criteria for deaths on or after 1 January 2022.

  3. An updated version of Corrective inventory and account C4(S) has been added to resolve coding changes.

  4. Updated version of 'Corrective inventory and account C4(S)' added.

  5. Form C4(S) has been updated to include bank details to repay any overpaid Inheritance Tax.

  6. First published.

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