Form

Inheritance Tax: return of estate information (C5 (2006))

Use form C5 (2006) with form C1 (2021) Confirmation if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006 but before 1 January 2022 with their permanent home in Scotland.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
1 January 2022 鈥� See all updates

Documents

Ref: C5 (2006)

PDF, 215 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Find out how accessible our forms are

/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

Use form C5 (2006) with form C1 (2021) Confirmation if the deceased鈥檚 estate is an 鈥榚xcepted estate鈥� and the person died on or after 1 September 2006 with their permanent home in Scotland. An 鈥榚xcepted estate鈥� is usually an estate that doesn鈥檛 pay Inheritance Tax.

Find more information about what to do if the person died on or after 1 January 2022.

Email HMRC to聽ask for this form in Welsh (Cymraeg).

Supplementary pages

Inheritance Tax: notes for completion of forms C1 and C5 (C3 (2006))

Updates to this page

Published 4 April 2014
Last updated 1 January 2022 show all updates

  1. The form has been updated due to changes to the reporting regulations for non-taxpaying estates and changes to the excepted estates qualifying criteria for deaths on or after 1 January 2022.

  2. First published.

Sign up for emails or print this page

Related content