Field-by-field guide to the current five-page Scottish C1 confirmation form, including executors, the declaration, inventory, IHT questions, C2 sheets and submission routes.
This guide is part of ProbateHelp's Probate Process guide cluster. Estimated reading time: 15 min.
No. The current C1(2022) asks the declarant executor to sign and date the declaration. It does not contain the old sworn-oath or notarial-witness requirement. Follow the current form and the receiving court's document instructions.
No. C2 is a continuation sheet for the C1 inventory. An intestate executor normally needs a sheriff court appointment as executor-dative, then uses C1 for confirmation.
Not for a death on or after 1 January 2022. Scottish Courts and HMRC say C5 and C5(SE) are no longer required for those deaths. The small-estate route still uses C1, and a sheriff clerk can help complete it.
For an excepted estate, send C1 to the appropriate sheriff clerk or Commissary Office. For a non-excepted estate, first send a copy of C1 with IHT400 to HMRC, then lodge the original and HMRC evidence with the court.
No. The C3 notes say ownership depends on contributions and any effective gift or survivorship arrangement. A survivor's ability to operate the account does not by itself prove beneficial ownership of all the funds.
Use the current Scottish corrective inventory form C4(S) where an omitted or wrongly described asset requires an eik to confirmation. Additional tax may have to be settled before the eik is issued.