## Corrective Inventory And Account When To Use This Form

Fill in this form when Confirmation in Scotland is required to obtain title to additional assets. 

Inheritance Tax HM Revenue and Customs BX19 1HT United Kingdom 

## Your Rights And Obligations

Where to send this form If you are seeking Confirmation of Executor under the Excepted Estates Regulations in Scotland you should send this form directly to the Sheriff Clerk. Otherwise, please send the completed form to the address opposite. 

Your Charter explains what you can expect from us and what we expect from you. For more information go to www.gov.uk/government/publications/your-charter About the deceased About the person dealing with the estate 

## Statement

Please tell us the name and address of each person signing this form. 

I/we named above state that: 

 
1. The information given in this Corrective Inventory and any attached schedules is a full statement of all known additions
and amendments to the details already given in the original HM Revenue and Customs (HMRC) Account/Inventory.
2. The corrected liabilities are shown on page 4. 3. Confirmation was obtained as an Excepted Estate. Tick one box
 
No Yes 

4. The estate with amendments remains as an Excepted Estate. Tick one box
 

No 
Yes 

You should send this form to HMRC before lodging it with the Sheriff Clerk unless you are seeking Confirmation under the Excepted Estates Regulations. 

of Who declares: 

1. That the said
(hereinafter referred to as 'the said deceased') died on the date aforementioned at
domiciled in 
2. That an Inventory of the estate of the said deceased was recorded in the Court Books of the
on 
and Confirmation was granted on
  


in favour of

 
3. That the accompanying Additional and Corrective* Inventory is a full and complete Inventory of the
estate of the said deceased as ascertained and discovered since the original Inventory was recorded as aforesaid.
4. That Confirmation of the said additional estate in
is now required in favour of

## All Of Which Is True To The Best Of My Knowledge And Belief

Signature of Executor .............................................................................................. 

Date ................................................................................. 

 
20 
Recorded in the Court Books of the 
 
along with relative deeds Sheriff Clerk Depute 
 
Deceased died testate / intestate*. Value of amended estate for Confirmation £ 
(*Delete as appropriate) 

## Increases List Any Assets That Have Increased In Value, Were Not Included In The Form C1 Inventory Or Were Wrongly Described.

 Use the description that was used in the form C1 Inventory. First list the additions in estate in Scotland (heritable estate first), then in estate in England and Wales and Northern Ireland and finally in estate elsewhere. 

If there is not enough space please use a form C4(S)(C) continuation page 

| Description                         | Value as last shown    | Corrected value    |
|-------------------------------------|------------------------|--------------------|
| Add totals from form C4(C)(S)       | £                      | £                  |
| 1                                   |                        |                    |
| £                                   |                        |                    |
| 2                                   |                        |                    |
| £                                   |                        |                    |
| Totals                              |                        |                    |
| 3                                   |                        |                    |
| £                                   |                        |                    |
| Net increase in assets              |                        |                    |
| (box 2 minus box 1- copy to box 11) |                        |                    |

## List Any Liabilities Where The Amount Owed Has Decreased.

| Description                          | Value as last shown    | Corrected value    |
|--------------------------------------|------------------------|--------------------|
| Add totals from form C4(C)(S)        | £                      | £                  |
| 5                                    |                        |                    |
| £                                    |                        |                    |
| 4                                    |                        |                    |
| £                                    |                        |                    |
| Totals                               |                        |                    |
| 6                                    |                        |                    |
| £                                    |                        |                    |
| Net decrease in liabilities          |                        |                    |
| (box 4 minus box 5 - copy to box 12) |                        |                    |

## Decreases

List any assets that were wrongly included in the estate, have reduced in value or were wrongly described. List any liabilities that were previously left out or where the amount owed has increased. Use the description that was used in the form C1 Inventory. First list the deductions in estate in Scotland (heritable estate first), then in estate in England and Wales and Northern Ireland and finally in estate elsewhere. If there is not enough space please use a form C4(S)(C) continuation page 

| Description                          | Value as last shown    | Corrected value    |
|--------------------------------------|------------------------|--------------------|
| Add totals from form C4(C)(S)        | £                      | £                  |
| Totals                               |                        |                    |
| 7                                    |                        |                    |
| £                                    |                        |                    |
| 8                                    |                        |                    |
| £                                    |                        |                    |
| Net decrease                         |                        |                    |
| 9                                    |                        |                    |
| £                                    |                        |                    |
| (box 7 minus box 8 - copy to box 13) |                        |                    |

## Declaration

Each person delivering this inventory must sign to show that they understand the statements below. 

To the best of my/our knowledge and belief the information I/we have given and the statements I/we have made in this inventory are correct and complete. It is a full statement of all known additions and amendments to the details given in the original inventory. I/we understand that I/we may have to pay financial penalties and face prosecution if I/we give false information. 

## Repayment

You only need to fill in this section if a repayment is due. 

If we need to repay any overpaid Inheritance Tax we'll make payments directly to a customer's bank account using Faster Payments. The payment will be identified on the bank statement by the Inheritance Tax reference number. Enter the account details here. 

## Summary

Aggregate chargeable estate returned: 
- on 
 form 
 IHT400 
 (box 
 108) 
 or
-  
shown 
 on 
 the 
 last 
 calculation 
 from 
 HMRC
Inheritance Tax dated: DD MM YYYY
that has been paid, or 
- net 
 qualifying 
 value 
 from 
 form 
 C5
10 £
Amendments to exemptions and reliefs 
Assets on which 
exemption of relief is deducted 
Total (show a negative figure in brackets) 15 £ 
Revised chargeable estate (combined total of boxes 10, 14 and 15) 
If you are filling in this form without the help of a solicitor or other professional adviser and you want us to calculate the tax due please leave boxes 17, 18 and 19 blank. 
Tax payable/repayable as a result of amendment 
Summary of amendments to the estate 
11 £
Net increase in assets (from box 3) 
12 £
Net decrease in liabilities (from box 6) 
13 £
Net decrease in value (from box 9) 
14 £
Total (box 11 plus 
box 12 minus box 13) 
Show a negative figure in brackets 
Type of 
exemption or relief 
Adjustments to 
exemptions/relief 
£ (+ or -) 
16 £
Tax due 
17 £
Tax previously paid 
18 £ 19 £

For HMRC Inheritance Tax use