C4 Page 1 HMRC 09/11
Corrective Account
1
Name of deceased
2
Inheritance Tax reference
3
Date of death DD MM YYYY
4
Your reference
5
Your phone number
6
Name and address of firm or person dealing with
the estate
Name
Address
Postcode
Increases in value
List here:
• any assets that have increased in value
• any assets that were not included in the IHT400 – show the previous value as ‘NIL’
Description of the asset
A
Previous value
(as given in the IHT400)
B
Amended value
C
Increase
(B minus A)
Total increases in value of assets
7
£
Decreases in liabilities, exemptions and reliefs
List here:
• any liabilities that have decreased
• any exemptions or reliefs that have decreased or are not due
Description of the asset
A
Previous value
(as given in the IHT400)
B
Amended value
C
Increase
Total decreases in liabilities, exemptions or reliefs
8
£
Total increases in value of the estate (box 7 plus box 8)
If there are no increases enter ‘0’
9
£
Fill in this form when too much or too little Inheritance Tax, Capital Transfer Tax or Estate Duty has been paid on form
IHT400 Inheritance Tax account. Do not use this form to tell us about changes to the amount of transferable
nil-rate band that was available from an earlier death. Instead you should write to us, giving details of what has changed.
If there is not enough room on this form please use form C4(C) Continuation page for form C4.
To find out what you can expect from us and what we expect from you go to www.hmrc.gov.uk/charter and have
a look at Your Charter.
$PLQXV%
