Rudimentary (sorry!) questions re IHT/Confirmation in Scotland

kipperman

I'm dealing with late mother's estate - a large estate and IHT will be payable. Can someone very gently answer the following.

I understand that a code from HMRC is needed before applying for confirmation and that IHT400 ( and all the various subforms need to be completed). However, IHT406 ( savings/bank accounts) says that if  inventory form C1 has been filled in, then I don't need to fill in IHT406. I'm trying not to duplicate work.

So my question is - I thought C1 was for confirmation application, not the initial steps necessary for receiving the code and THEN applying for confirmation.

I'd appreciate guidance- if my question is unclear, then happy to answer any further questions.

buddy9

If IHT is payable you submit form IHT 400 and relevant schedules. Along with the IHT 400 you need to include a copy of your draft C1 and a photocopy of the will (if there is one).

Because some of the information should be available in the draft C1 inventory, there are parts of the IHT 400 that you do not need to complete. eg the IHT 406 that you mention.

https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm05044

The process regarding Scotland is (still I believe) that HMRC would send you form SL189 and you would include the SL189 form along with your C1 to the sheriff court.

kipperman

That's brilliant - many thanks.When I submit the  C1 to HMRC does  have to be marked as a draft?

buddy9

Its just my way of describing it to differentiate from the document submitted to court. I suppose copy is a better description and is the description used in the IHT400 notes