Where the personal representative (
IHTM05012) (pr) is not assisted by a
solicitor they may ask us to calculate the tax for them. If they
want us to calculate the tax for them they send the completedIHT400
(
IHTM10021) and the inventory (
IHTM05025) form C1 to IHT Edinburgh.
If there is tax to pay we send them a calculation showing
the amount due. Once this has been paid we return the receipted
form C1 to the pr. If no tax is payable the form C1 is receipted
accordingly and returned to the pr.
Upon return of the C1 the pr sends it and the other papers
necessary to obtain confirmation (
IHTM05104) to the sheriff clerk or
commissary clerk. If all is in order the sheriff clerk or the
commissary clerk issues confirmation.
