How to Complete Scottish Form C1 (2022)

The standalone C1 has five numbered pages; the combined C1/C2 has eleven, including extra inventory pages. It does not use lettered sections, a separate small-estate C1 form or a mandatory notarial oath.

Download the form and notes from the official GOV.UK C1 page. Browser previews can be unreliable, so save the PDF and use a current PDF reader.

Use the current form for the date of death

C1(2022) applies where the death was on or after 1 January 2022. GOV.UK offers it as a five-page standalone C1 or an eleven-page combined C1/C2. The combined version provides inventory pages 3 to 9, followed by the valuation and Inheritance Tax sections on pages 10 and 11. C2 is the continuation sheet for the inventory. C3(2006)(2022) is the 25-page guidance booklet, not an application form.

Page layout checked on 8 October 2026 against the official standalone C1(2022) and combined C1/C2(2022).

For deaths on or before 31 December 2021, GOV.UK keeps the earlier C1 and C3 notes. C5/C5(SE) belongs to that older reporting regime and is not required for a death from 1 January 2022.

Before starting C1

• Confirm the deceased's domicile and the correct sheriff court or Commissary Office.
• Identify the executor's appointment. An intestate applicant normally needs a decree appointing an executor-dative.
• Collect date-of-death open-market values, debts, the death certificate and the original will or official extract.
• Decide whether the estate is excepted or requires IHT400. Do not decide from the £325,000 nil-rate band alone.
• For a small estate of £36,000 or less, ask a sheriff clerk for an appointment if you want help preparing the inventory.

Page 1: deceased, value and executors

Boxes 1 to 8 identify the deceased: title, first names, surname, last address, occupation, date of birth, date of death and place of death.

Box 9 is the total estate for confirmation. It must agree with the relevant inventory total. Box 10 lists every executor and current address; executors-nominate are shown in the will's order.

The HMRC reference at the top is used where an IHT400 has been completed. It is not a general application reference.

Page 2: the executor's declaration

The declarant states the deceased's full name and domicile, explains their capacity, identifies the will, codicils, decree or other appointment documents, and confirms that the inventory is full and complete.

Paragraph 5 records the last inventory page. Number any separate C2 continuation sheets clearly. Paragraph 6 records the estate in Scotland, England and Wales and Northern Ireland for which confirmation is required.

Inventory: page 3 and C2 sheets, or pages 3 to 9

The inventory starts on page 3 in both versions. The combined C1/C2 includes inventory space through page 9. Its final two pages remain numbered 10 and 11 even if you leave some inventory pages blank. Ask the receiving court whether unused inventory sheets should be included before leaving any out.

List assets under the form's headings and in this order: estate in Scotland, with heritable property first; estate in England and Wales; estate in Northern Ireland; summary for confirmation; and estate elsewhere, naming the country.

The inventory includes assets even where an institution may release them without confirmation. Treatment of a joint asset depends on title, contributions, any effective gift and any special destination. In particular, a joint account is not excluded merely because the survivor can operate it.

Use the separate C1 inventory guide for property descriptions, mortgages, shares, joint ownership and foreign assets.

Final two pages: debts and IHT status

Use pages 4 and 5 of the standalone C1, or pages 10 and 11 of the combined C1/C2. Follow the printed box numbers.

Boxes 11 to 15 record gross value, funeral expenses, standard security or mortgage, other debts and liabilities, and net value. The C3 notes explain how a mortgage or standard security is recorded in box 13 and deducted to reach net value.

Box 16 asks whether IHT400 was completed. If not, boxes 17 to 25 collect family, tax-reference and estate values and ask whether the estate is excepted. If IHT400 was completed, box 26 records the tax and interest now being paid using the current IHT400 calculation references.

Use the live GOV.UK criteria to check whether an estate is excepted rather than assuming that “no tax due” always means excepted.

Where to send C1

Excepted estate: send C1 to the appropriate sheriff clerk or Commissary Office. Do not send an excepted-estate C1 to HMRC.

Non-excepted estate: send a copy of C1 with IHT400 to HMRC. Once HMRC confirms that the delivery requirements have been met, send the original C1 and the HMRC evidence to the court.

For a personal large-estate application, Scottish Courts lists the original death certificate, original will or official extract, identity documents and the fee among the required items. Confirm the bundle and acceptable payment method with the receiving office.

Common mistakes to avoid

• Using C2 as though it were an intestate application instead of an inventory continuation sheet.
• Using obsolete C5 or C5(SE) forms for a recent Scottish death.
• Leaving foreign or rest-of-UK assets out of the inventory without checking C3.
• Assuming every joint asset passes beneficially to the survivor.
• Signing before a notary because an old guide says the current form is an oath.
• Sending an excepted-estate C1 to HMRC or a non-excepted C1 straight to court.

Frequently asked questions