If the personal representatives (
IHTM05012) (prs) or their solicitor
calculates that tax is payable they send the completedIHT400 (
IHTM10021) and the inventory (
IHTM05025) form C1 to IHT, Edinburgh.
along with payment for the tax they calculate to be due. Provided
no problems arise we return the receipted form C1 to the pr or
solicitor who then sends it to the sheriff clerk or commissary
clerk along with the papers necessary to apply for confirmation (
IHTM05104). The sheriff clerk or the
commissary clerk then issues confirmation.
If the pr or solicitor calculates that there is no tax to
pay they send form C1 and the other papers necessary to apply for
confirmation direct to the sheriff clerk or the commissary clerk.
At the same time they send the formIHT400 to IHT, Edinburgh.
Provided all is in order the sheriff clerk or the commissary clerk
issues confirmation.
