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C5 (2006) - Return of Estate Information

Forms

Form URL
pdf icon C5 (2006) (PDF, 274KB)
Description
Use form C5 with form C1 Confirmation if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006 with their permanent home in Scotland.
Use this form with form C1 Confirmation if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006 with their permanent home Scotland

Help and guidance relating to this form

Form URL
C3 (2006) - Notes for completion of form C1 (Confirmation Inventory) and form C5 (2006) (HM Revenue and Customs) (PDF, 267KB)
Use these notes to help you complete forms C1 Confirmation and C5 Return of Estate Information if the deceased died on or after 1 September 2006
Form URL
C3 (2004) - Notes for completion of form C1 (Confirmation Inventory) and C5 (HM Revenue and Customs) (PDF, 216KB)
Use these notes to help you complete forms C1 Confirmation and C5 Return of Estate Information if the deceased died on or after 1 November 2004 but before 1 September 2006
Form URL
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
C2 (Lined) - Inventory Continued (PDF, 421KB)
Use these pages to continue recording the inventory of the deceased's estate if you run out of space on form C1 Confirmation

Forms for previous years

Form URL
C5 (2004-2006) - Return of Estate Information (PDF, 1.2MB)
Use form C5 with form C1 Confirmation if the deceased's estate is an 'excepted estate' and the person died on or after 1 November 2004 but before 1 September 2006 with their permanent home in Scotland

Related forms

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
C5 (SE) (2006) - Information about Small Estates
Use form C5 with form C1 Confirmation if the deceased's estate is a small estate (ie under £36,000), is likely to be an 'excepted estate' and the person died on or after 1 September 2006 as a permanent resident of Scotland
C5 (OUK) (2006) - Return of Estate Information
Use form C5 (OUK) with form C1 Confirmation if the deceased's estate is not likely to owe Inheritance Tax and the person died on or after 1 September 2006 with their permanent home abroad and limited assets in Scotland
IHT217 - Claim to transfer unused nil rate band for excepted estates
Use form IHT217 with form IHT205 (or C5 (2006) in Scotland) to claim a transfer of unused nil rate band if the estate is an excepted estate and the whole of the nil rate band is available to transfer.
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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