Published 4 April 2014
Last updated 12 April 2022
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12 April 2022
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.
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1 January 2022
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.
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29 April 2021
An updated version of Corrective inventory and account C4(S) has been added to resolve coding changes.
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6 April 2021
Updated version of ‘Corrective inventory and account C4(S)’ added.
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18 May 2020
Form C4(S) has been updated to include bank details to repay any overpaid Inheritance Tax.
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4 April 2014
First published.