Confirmation
C1/C2 Combined Page 1 HMRC 06/18
About the person who has died
1
Title – enter Mr, Mrs, Miss, Ms or other title
2
First name(s)
3
Surname
4
Address
Postcode
5
Occupation
6
Date of birth DD MM YYYY
7
Date of death DD MM YYYY
8
Place of death
9
Total estate for confirmation
£
10
Full name and address of each executor
If nominate, list in the order shown in the will.
Postcode
Postcode
Postcode
Postcode
20 Recorded in the Court Books of the
along with relative Deeds
For Scottish Courts and Tribunals Service use only
Your name and address Your reference
HM Revenue and Customs reference
Use this form if the deceased lived in Scotland.
Page 2
1. Who declares that the deceased (full name)
died on the date and at the place shown on page 1
domiciled in
2. That I am
3. That I have entered or about to enter, upon possession and
management of the deceased’s estate as foresaid along with the said
4. That I do not know of any testamentary settlement or writing relating to the disposal of the deceased’s estate or any part
of the deceased’s estate other than that mentioned in paragraph 2.
5. That the inventory (on pages 3 to
) is a full and complete inventory of the:
heritable estate in Scotland belonging to the deceased or the destination of which they
had the power to and did evacuate
moveable estate of the deceased in Scotland
real and personal estate of the deceased in England and Wales and in Northern Ireland
estate of the deceased situated elsewhere
including property, other than settled property, over which they had and exercised an absolute power of disposal.
6. That confirmation of the estate in Scotland, England and Wales and Northern Ireland amounting in value to
£
is required.
To the best of my knowledge and belief the information I have given in this form is correct and complete.
Signature Date
DD MM YYYY
Warning to executors
You may be liable to penalties or prosecution if you fail to make full enquiries and to include all property on which
Inheritance Tax is payable.
Declaration by
am
Executor
Page 3
Inventory
Inventory of:
the heritable estate in Scotland belonging to the deceased or the destination of which they had power to and did evacuate
the moveable estate of the deceased in Scotland
the real and personal estate of the deceased in England and Wales and Northern Ireland
the estate of the deceased situated elsewhere
Include property, other than settled property, over which the deceased had and exercised an absolute power of disposal.
List the estate under these headings and in this order:
Estate in Scotland (heritable property first)
Estate in England and Wales
Estate in Northern Ireland
Summary for confirmation
Estate elsewhere (say in which country)
Item number Description Price of shares £
Carried forward
£
0.00
Page 4
Item number Description Price of shares £
Brought forward
£
Carried forward
£
0.00
0.00
Page 5
Item number Description Price of shares £
Brought forward
£
Carried forward
£
0.00
0.00
Page 6
Item number Description Price of shares £
Brought forward
£
Carried forward
£
0.00
0.00
Page 7
Item number Description Price of shares £
Brought forward
£
Carried forward
£
0.00
0.00
Page 8
Item number Description Price of shares £
Brought forward
£
Carried forward
£
0.00
0.00
Page 9
Item number Description Price of shares £
Brought forward
£
Carried forward
£
0.00
0.00
Page 10
11
Gross value of estate
£
12
Less funeral expenses
£
13
Less standard security or mortgage
£
14
Less other debts and liabilities
£
15
Net value of estate
Box 11 minus box 12 minus box 13 minus box 14
£
Value of estate for confirmation
16
Have you filled in form IHT400 Inheritance Tax account?
Yes
If Yes, go to question 24
No
If No, go to question 17
17
Tell us which of the following applied to the deceased at the time of death
Tick only one box
Married or in a civil partnership
Single
Divorced or former civil partner Widowed or surviving civil partner
18
Tell us if the deceased had surviving relatives
Tick the appropriate box(es)
Spouse or civil partner
Parent
Brothers or sisters
19
Tell us the number of children and/or grandchildren who survived the deceased
Children
Grandchildren
20
Tell us the Unique Taxpayer reference and National Insurance number for the deceased
Unique Taxpayer reference (UTR) National Insurance number
About the deceased
Page 11
21
Gross value of estate for Inheritance Tax
See page 14 of the notes C3(2006)
£
22
Net value of estate for Inheritance Tax
£
23
Net qualifying value of estate
£
24
For Inheritance Tax, is the estate
an excepted estate? No
Yes
D
an excepted estate with transferable nil rate band
where form IHT217 has been completed?
(for deaths on or after 6 April 2010 only) No
Yes
E
an exempt and excepted estate? No Yes
E
an estate where form IHT400 has been sent to No Yes
F
HM Revenue and Customs?
About the estate
25
Total tax and interest now being paid
Copy amount from either form:
IHT400, box 119
IHT400 Calculation, box 64
IHT430, box 28
as appropriate.
If there’s no tax to pay, please enter ‘0’.
£
Summary of amount to be paid before confirmation
For HMRC use only
Received this day the sum of
£
for Inheritance Tax and interest.
For Commissioners of HM Revenue and Customs
The stamp and receipt are provisional. The inventory will be examined after it has been recorded and the
amount of tax will then be adjusted if appropriate.
HMRC Inheritance Tax stamp