IHTM05025 - Is an account required?: initial steps following a death (Scotland)

A prospective personal representative ( IHTM05012) (pr) will follow one of two routes in order to get confirmation ( IHTM05104). They may instruct a solicitor to act on their behalf and prepare the necessary paperwork. Alternatively, they may take out confirmation by themselves. In either case inventory form C1 will have to be completed.

Inventory form C1 is a 4 page document on which the pr has to provide information such as assets of the estate, including assets situated outside of Scotland. If the space on the C1 is insufficient the pr can use continuation pages (form C2). The first three pages of form C1 (and any continuation pages) will comprise part of the public document of confirmation. The final page, however, is not made public when confirmation is issued.

At the same time that form C1 is being completed the pr has to consider whether formIHT400 ( IHTM10021) should be completed. It should be completed unless the estate is an excepted estate ( IHTM05021). They can obtain theIHT400 and a pack of forms for personal applicants by

• writing to HMRC Inheritance Tax
• using the telephone orderline (0845 234 1000), or
• by downloading the form from the HMRC website (www.hmrc.gov.uk/cto)