Inheritance Tax: confirmation (C1)
Use forms C1 and C2 to apply for confirmation if the person who died lived in Scotland.
Documents
Details
Fill in these forms to give an inventory of the estate for the person who died and apply for confirmation if they lived in Scotland.
Use Inheritance Tax: notes for completion of forms C1 and C5 (C3 (2006)) to get help completing forms C1 confirmation and C5 return of estate information if the deceased person died on or after 1 September 2006.
Email HMRC to ask for this form in Welsh (Cymraeg).
Where to send the completed form
The completed form has to be sent to the appropriate Sheriff Clerk or Commissary Office, but if the person who died:
- was domiciled in the Edinburgh Sheriff Court District
- was not domiciled in the UK
- had no fixed or known domicile, except that they were domiciled in Scotland
Send the form to:
The Commissary Office
27 Chambers Street
Edinburgh
EH1 1LB
Other forms should be sent to the Court of the Sheriff Court District where the person who died was domiciled at their date of death.
You can find out the Court of the Sheriff on the Scottish Courts and Tribunals website.
Before you start filling in the form
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Last updated 7 April 2022 + show all updates
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The 'Combined C1 confirmation form and C2 continuation form 2022 — use for deaths on or after 1 January 2022' has been replaced.
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Confirmation form (C1) and Combined C1 confirmation form and C2 continuation form have been replaced with new forms for deaths on or before 31 December 2021 and for deaths on or after 1 January 2022.
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C1 confirmation form amended to include the additional Inheritance Tax threshold (sometimes known as the Residence nil rate band or RNRB).
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First published.