IHTM05092 - Amendments and changes in circumstances following confirmation (Scotland): Eik to confirmation

Eik is the legal word for a document used by the personal representative (IHTM05012) (PR) to obtain title to an asset that was not included in the original inventory (IHTM05025) (it means an addition made to the inventory by a PR to include the additional property). An Eik may also be used to amend the description of an asset where there will be no additional tax.

Where a PR requires an Eik to confirmation they must complete a corrective inventory (IHTM10751) (form C4) and then send a copy (not the original) to our Nottingham office. If the amendment does not result in additional tax, we send an appropriate standard letter to the PR. If additional tax is payable a calculation of the tax is sent to the PR and the standard letter is not sent until the tax is paid. The form is then lodged with the Sheriff Clerk and the Eik issued provided all is in order.