Inheritance Tax: return of estate information (C5 (OUK) (2006))
Use form C5 (OUK) with form C1 Confirmation if the deceased’s estate is an ‘excepted estate� and the person died on or after 1 September 2006.
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Use form C5 (OUK) with form C1 Confirmation if the deceased’s estate is not likely to owe Inheritance Tax and the person died on or after 1 September 2006 with their permanent home abroad and limited assets in Scotland. An ‘excepted estate� is usually an estate that doesn’t pay Inheritance Tax.
Email HMRC to ask for this form in Welsh (Cymraeg).