HMRC Inheritance Tax: Inheritance Tax forms: Corrective Account/Inventory

The Corrective Account/Inventory and continuation sheets are available in three different types.

Important note

All the forms and notes are in Portable Document Format (PDF). If you have Adobe Reader 7 (or later) installed on your computer, you will be able to view, complete and print the forms. You will not be able to save the completed form.

To save copies of the completed forms to your hard disk, you will need to purchase the full version of Adobe Acrobat 7 standard (or later) from Adobe and install it on your computer.

If you require this material in print, large print or Braille please contact the Probate and Inheritance Tax Helpline.

1. Integrated Corrective Account/Inventory

The version below links the Corrective Account/Inventory with one copy of the continuation sheet. It calculates the overall adjustment to the estate.Please note – this form cannot correctly calculate the overall adjustment to the estate for deaths on or after 6 April 2008, or where there is a transferable nil rate band. In those circumstances you will need to use the ‘View & Print’ version below and calculate the adjustment manually C4 Corrective Account/Inventory (amended April 2007) (PDF 265K)

2. File & Save

The version below contains each form as a separate file, allowing you to fill in each form individually on screen and print it out. The C4 calculates the overall adjustment to the estate.Please note – this form cannot correctly calculate the overall adjustment to the estate for deaths on or after 6 April 2008, or where there is a transferable nil rate band. In those circumstances you will need to use the ‘View & Print’ version below and calculate the adjustment manually.

3. View & Print

This version allows you to view the forms on screen and to print out a copy.

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