IHTM05061 - Submitting the account and obtaining confirmation (Scotland): introduction

The procedures that the personal representatives ( IHTM05012) must go through in order to obtain confirmation ( IHTM05104) depend on whether they calculate ( IHTM05065) the tax or whether it is calculated by Capital Taxes ( IHTM05064) - but broadly, having filled in both the inventory ( IHTM05025) and theIHT400 ( IHTM10021)

• in non-tax estates, where the deceased was domiciled ( IHTM13001) in the UK, the C1 should be sent to the Sheriff Clerk at the same time as theIHT400 is sent to IHT, Edinburgh. It is not necessary for us to see the C1 and stamp it to show that there is no Inheritance Tax payable - the Sheriff Clerk will accept it. TheIHT400 will be data captured ( IHTM07059) and sifted ( IHTM07101) in accordance with current instructions. Those cases failing the sift will be considered for further examination and allocation in PC&S or Compliance Group.
• in taxpaying estates, where the deceased was domiciled in the UK, the C1,IHT400 and payment due should all be sent to us. We will receipt the C1 and add our reference before returning it to the taxpayer to apply for Confirmation. A copy of the Inventory part of the form and of the will ( IHTM12041) is taken and filed with the retainedIHT400. The case will be initially processed ( IHTM07001) accordingly.
• where the deceased was domiciled outside the UK the C1,IHT400, and any payment due should all be sent to us. Once the question of domicile has been considered, we will receipt the C1 (or confirm that no tax is payable) and add our reference before returning it to the taxpayer to apply for confirmation. A copy of the inventory part of the form will be taken and filed with the retainedIHT400. The case will then follow the appropriate route above.

In all cases, the Sheriff Clerk will send the C1 to us once confirmation has been granted. The C1 will be linked with theIHT400. For the avoidance of doubt, there is no need to wait for the C1 to arrive before dealing with the case, such as referring to the District Valuer ( IHTM23002), raising enquiries ( IHTM29011) with the taxpayer or, if appropriate, closing the case.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)