Inheritance Tax: information about small estates (C5 (SE) (2006))
Use form C5 (SE) (2006) with form C1 (2021) Confirmation if the deceased's estate is a small estate, is likely to be an 'excepted estate' and the person died on or after 1 September 2006 but before 1 January 2022 as a permanent resident of Scotland.
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Use this form with form C1 (2021) Confirmation if the deceased鈥檚 estate is a small estate (for example, under 拢36,000), is likely to be an 鈥榚xcepted estate鈥� and the person died on or after 1 September 2006 but before 1 January 2022 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).
Updates to this page
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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.
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First published.