Hmrc C1 Form PDF Details

When someone passes away, the process of sorting out their estate can be complex, especially if the deceased lived in Scotland. Here, the HMRC C1 form plays a crucial role, acting as a gateway for executors to proceed with the administration of the deceased's assets. This form, used specifically within Scottish jurisdiction, requires detailed information about the deceased, including their name, address, occupation, and the details surrounding their death, like the date and place. Furthermore, it requires a comprehensive listing of the deceased's estate, divided into sections such as heritable and moveable estate in Scotland, as well as property they owned in England, Wales, Northern Ireland, and elsewhere. Executors must declare their right to manage the deceased's estate and affirm that all information provided is complete and accurate to the best of their knowledge. The importance of this document cannot be understated, as it directly impacts the legal and financial handling of the deceased's estate, including inheritance tax implications. Completing the C1 form correctly is essential for executors, who are warned of potential penalties or prosecution for failing to include all relevant property and assets. It's a fundamental step in the legal process following a death, ensuring that the estate is administered according to local laws and regulations.

QuestionAnswer
Form NameHmrc C1 Form
Form Length5 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 15 sec
Other namesexample of a completed c1 confirmation form scotland, form c1 and c2, example of a completed c1 confirmation form, form c1 scotland

Form Preview Example

Confirmation

Use this form if the deceased lived in Scotland. If you need help to fill in page 2 of this form please contact the Sheriff Court.

Your name and address

Your reference

 

 

 

 

HMRC reference

About the person who has died

1Title

2Forename(s)

3Surname

4Address

Postcode

5Occupation

6Date of birth DD MM YYYY

7Date of death DD MM YYYY

8Place of death

9Total estate for Confirmation

£

10Full name and address of each executor

If nominate, list in the order shown in the will.

Postcode

Postcode

Postcode

Postcode

For Scottish Courts Service use only

20

 

 

Recorded in the Court Books of the

 

 

 

 

 

 

 

along with relative Deeds

 

 

 

 

 

 

 

 

 

 

C1

Page 1

7002156 HMRC 05/13

Declaration by

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 am about to enter, upon possession and management of the deceased’s estate as Executor 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 (s)he 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 (s)he 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.

Page 2

Inventory

Inventory of:

the heritable estate in Scotland belonging to the deceased or the destination of which (s)he had power to and did evacuate

the moveable estate of the deceased in Scotland

the real and personal estate of the deceased in England, 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 3

Value of estate for Confirmation

11

12

13

14

15

Gross value of estate

Less funeral expenses

Less standard security or mortgage

Less other debts and liabilities

Net value of estate

Box 11 minus box 12 minus box 13 minus box 14

£

£

£

£

£

About the deceased

 

Have you filled in form IHT400 INHERITANCE TAX ACCOUNT?

16

 

Yes

 

 

 

 

If Yes, go to question 24

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

No

 

 

 

 

If No, go to question 17

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Please tell us which of the following applied to the deceased at the time of death tick only one box

17

 

Married or in a civil partnership

 

 

 

 

 

 

 

 

Single

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Divorced or former civil partner

 

 

 

 

 

 

 

 

Widowed or surviving civil partner

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tell us if the deceased had surviving relatives

tick the appropriate box(es)

18

 

Spouse or civil partner

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parent

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Brothers or sisters

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tell us the number of children and/or grandchildren who survived the deceased

19

 

Children

 

 

 

 

 

 

 

Grandchildren

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tell us the Unique Taxpayer reference and National Insurance number for the deceased

20

 

Unique Taxpayer reference (UTR)

 

 

National Insurance number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 4

About the estate

21

22

23

24

Gross value of estate for Inheritance Tax

 

 

 

 

 

 

 

 

 

 

£

 

 

 

 

0.00

 

See page 14 of the notes C3(2006)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net value of estate for Inheritance Tax

£

 

 

 

 

0.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net qualifying value of estate

£

 

 

 

 

0.00

 

 

 

 

 

 

 

 

 

 

 

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?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Yes

 

 

E

 

 

(for deaths on or after 6 April 2010 only)

 

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

an exempt and excepted estate?

 

 

No

 

Yes

 

 

E

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

an estate where form IHT400 has been sent to HMRC?

No

 

Yes

 

 

F

 

 

 

 

 

 

 

 

Summary of amount to be paid before Confirmation

25

Total tax and interest now being paid

Copy amount from form:

IHT400, box 117

IHT400 Calculation, box 64 or

IHT430, box 28

as appropriate.

If there is no tax to pay, please enter ‘0’.

£

0.00

 

 

For HMRC use only

Received this day the sum of

£

for Inheritance Tax and interest.

HMRC Inheritance Tax stamp

For Commissioners of HM Revenue & 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.

Page 5

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Step 1: Open the PDF file inside our editor by clicking the "Get Form Button" in the top part of this webpage.

Step 2: As you open the tool, you will notice the form all set to be completed. Apart from filling in different blank fields, you could also perform many other actions with the file, such as putting on custom words, changing the original textual content, adding images, affixing your signature to the document, and much more.

As for the blanks of this specific form, this is what you need to do:

1. You should complete the hmrc c1 accurately, hence be careful when filling out the parts comprising all of these blanks:

Writing segment 1 in form c1

2. Once your current task is complete, take the next step – fill out all of these fields - Address, Postcode, Occupation, Postcode, Postcode, Date of birth DD MM YYYY, Postcode, and Date of death DD MM YYYY with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

The right way to fill out form c1 part 2

Be very mindful while filling in Address and Date of death DD MM YYYY, because this is the section in which most people make some mistakes.

3. This 3rd segment should be relatively simple, Place of death, Postcode, For Scottish Courts Service use, Page, Recorded in the Court Books of the, along with relative Deeds, and HMRC - these blanks is required to be filled in here.

Recorded in the Court Books of the, Page, and HMRC in form c1

4. Your next part requires your involvement in the subsequent places: Declaration by, Who declares that the deceased, died on the date and at the place, domiciled in, and That I am. Make certain you enter all needed information to move onward.

The right way to complete form c1 step 4

5. The final point to finalize this document is crucial. Ensure to fill out the mandatory fields, including That I, management of the deceaseds estate, have entered or am about to enter, That I do not know of any, of the deceaseds estate other than, That the Inventory on pages to, is a full and complete Inventory, and did evacuate, heritable estate in Scotland, moveable estate of the deceased, That Confirmation of the estate, and is required, before submitting. If not, it can produce an incomplete and potentially unacceptable document!

of the deceaseds estate other than, That I, and That Confirmation of the estate in form c1

Step 3: Immediately after double-checking your entries, hit "Done" and you are good to go! Sign up with us right now and instantly gain access to hmrc c1, ready for download. All adjustments you make are kept , making it possible to edit the file further if required. FormsPal ensures your information confidentiality with a secure system that never saves or distributes any kind of private data used. Be assured knowing your files are kept safe each time you work with our tools!