IHTM05093 - Amendments and changes in circumstances following confirmation (Scotland): what to do if you receive an application for an eik to confirmation

Immediate attention should be paid to any corrective inventory ( IHTM10751) (form C4) lodged with this office as part of the process ( IHTM05092) of obtaining an eik. Tax on the additional assets in the corrective inventory should be provisionally assessed using the parties figures, subject only to the rectification of obvious errors.

Once the additional tax has been paid, the receipted form C4 is returned to the parties to enable them to obtain the eik.

A full review of the assets will then be made following the grant of the eik.