Form: Inheritance Tax: corrective inventory and account (Scotland)

The Corrective Inventory and Account (C4)(S)(2022) for deaths on or after 1 January 2022 and the Corrective Inventory and Account (C4)(S)(2021) for deaths on or before 31 December 2021 have been updated to include fillable fields.

The forms have been updated due to changes to the reporting regulations for non-taxpaying estates and changes to the excepted estates qualifying criteria for deaths on or after 1 January 2022.

An updated version of Corrective inventory and account C4(S) has been added to resolve coding changes.

Updated version of ‘Corrective inventory and account C4(S)’ added.

Form C4(S) has been updated to include bank details to repay any overpaid Inheritance Tax.

First published.