Confirmation Scotland and IHT forms

glendale1

I'm the executer alongwith my brother for my late fathers estate. I’ve completed the IHT forms and HMRC have confirmed no tax to pay. They’ve given me the HMRC reference which I quoted on the Application for Confirmation. Last week I called the Sherriff Court to ask re progress and they informed me the Application for Confirmation was rejected. Reason given the figures don't match. 

I am wondering if how I’ve listed bank account details is the problem??

When completing IHT406 I've listed my late father's accounts. An example being the follwing account.

IHT406 Form
Virgin Money Account XXXXXX - £6063.57  

Application for Confirmation 
Virgin Money Account XXXXXX - £5976.46

Interest accrued to date of death - £87.11

The Guide for Completing your Inheritance Tax account stipultates  - The bank or building society will be able to tell you how much was in each account when the deceased died and how much interest was due, but not paid, up to the date of death. If you have separate figures for capital and interest, add them together on Schedule IHT406.  

The HMRC guidance notes for completion of form C1 (2022) stipulates for Bank and Building Society accounts - List each account separately and show separate figures for capital and interest.

I am waiting to see if there are any further clues as to rejection when I receive the form back form the Sherriff Court. In the meantime I'd appreciate any advice guys.

buddy9

The court will not have access to your IHT return so probably an issue within the C1.

glendale1

I thought there would be checking between IHT and Confirmation so that info is really helpful. Many thanks! @buddy9!