C1 Query for Confirmation in Scotland

iamlindypops

Thank you for responses to my previous queries.  I am now stuck on the following.  When I entered values in each of the boxes 23 - 25, I entered the value from '15' in each, i.e. the same amount.  I received a response from the sheriff's office with a large question mark.

What goes in these boxes?  The sheriff seemed to place a tick beside question '15' answer, I can only presume my calculation was correct.

I also don't know what value I place in question '26'

Thanking you in advance for any response. 🙏🏻

buddy9

iamlindypops said:

Thank you for responses to my previous queries.  I am now stuck on the following.  When I entered values in each of the boxes 23 - 25, I entered the value from '15' in each, i.e. the same amount.  I received a response from the sheriff's office with a large question mark.

What goes in these boxes?  The sheriff seemed to place a tick beside question '15' answer, I can only presume my calculation was correct.

I also don't know what value I place in question '26'

If there are no additional items subject to IHT to account for (such as non-exempt gifts, or property which passes by survivorship, etc.) then

Box 23 will have the same value as box 11.

Box 24 will have the same value as box 15

There is no surviving spouse or charity exemption then box 25 will have the same value as box 24.

Leave box 26 as is - showing zero.

Also, box 22 is only ticked ‘yes’ if the gross estate for IHT exceeds £325,000.