C1 Form completion advice

buddy9

The date of the repayment is immaterial. It is the overpayment that is listed - that is, the amount of income tax which was overpaid as at the date of death. 

It is not uncommon for income tax overpayments to be entered in the inventory as an estimate.

tiger15

Thank you for confirming

tiger15

I am getting there with completing the C1. I have just got a copy of the title deeds today and under Proprietorship it states that my Father and my Mother spouses, address equally between them and the survivor of them.

Is this the survivorship clause? How does this get listed on the inventory? I recall reading something about this on this thread but struggling to find it!

buddy9

Yes, this is a survivorship destination. The house share automatically passed to mother and the house share is not listed in the inventory and therfore not included in the total for confirmation. 

However the value of your father's house share is included in the calculation of estate values for IHT in page 5 of the C1.

tiger15

Thank you Buddy! I am just back to finishing the form today.

I would remove this part from the inventory:

Estate in Scotland

Detached Dwelling House, 00 XXXX Road, Town, Postcode being the subjects described in the Land Register of Scotland under the title number XXXX valued by the executor.

Value of 00 XXXX Road, Town, Postcode deceased's one half indiviso share £000,000

If I put the value on page 5 on the IHT under number 23 but not on page 4?

Is there anywhere that I would refer to the property if it is not listed on the the inventory?

Thanks

buddy9

With a survivorship clause in the title, the house ownership automatically passes to the surviving co-owner. The house is not referred to in the C1 Inventory and its value is not used in the calculations on page 4.

The value of the house share is however included in the IHT calculations on page 5. The C1 form does not allow nor require an explanation where there is a difference between the gross value for Confirmation and the gross value for IHT.

(for info court fees are increasing on 1 April 2026)

tiger15

Will hopefully get this completed and away by next week. Thank you once again for your advice.