IHTM05032 - What sort of account is required?: types of account (Scotland)
In Scotland the circumstances in which the various forms of account are required in death cases are as follows
| Types of account | Inheritance Tax forms of account |
| Accounts for events on or after 18 March 1986 | |
| Form | |
| Basic-type account to lead to grant of confirmation ( IHTM05104) to estate of transferor who died domiciled ( IHTM13001) in/out of the UK, whether estate taxable or not | IHT400 ( IHTM10021) |
| Similar purpose but deceased died domiciled in the UK, the estate does not exceed the inheritance tax threshold at the time of death and certain other conditions are met | Reduced accountIHT400 ( IHTM10471) |
| Similar purpose but the estate is an excepted estate ( IHTM05021) | No IHT account required |
| Similar purpose but the
deceased died domiciled in the UK and the estate does not exceed
the threshold for application of the small estate confirmation (
IHTM05022) procedure and the estate
conforms to the excepted estate regulations.
N.B. Can still be used even though IHT ‘estate’ exceeds the small estate threshold. | No IHT account required |
| Instructions for completion of IHT400 | IHT 210 |
| Account for transfers of value, including | IHT 100 ( IHTM10501) |
| Instructions for completion of IHT 100 | IHT 110 |
In the event that confirmation is required for a death before 18 March 1986, the appropriate version of Cap form A-3 should be used. Supplies of the old forms are retained by Stationery in Edinburgh.
