C1 (2022): Confirmation (Scotland) for deaths on or after 1 January 2022
Form C1 (2022) gives an inventory of the estate of someone who died on or after 1 January 2022 and lived in Scotland, and is used to apply for confirmation. Fill in the official PDF below and download it.
This is the genuine HMRC PDF, unmodified. Source: HMRC official page.
What is C1 (2022)?
Confirmation is the Scottish equivalent of probate: the court authority an executor needs before dealing with the assets of the person who died. Form C1 sets out who died, who the executors are, and a full inventory of the estate, listing the heritable estate in Scotland first, then the moveable estate in Scotland, then estate in England and Wales and Northern Ireland, then estate elsewhere.
HMRC replaced the earlier C1 with separate versions for deaths on or before 31 December 2021 and for deaths on or after 1 January 2022, so the right edition matters. Page 1 has a box for an HMRC reference where an IHT400 has been completed, and page 2 carries a warning that executors may face penalties or prosecution if they fail to make full enquiries and to include all property on which Inheritance Tax is payable.
Who files C1 (2022)?
- Executors named in the will (executors-nominate) where the person who died lived in Scotland
- Executors dative appointed by the court where there is no will
- Solicitors preparing a confirmation application on behalf of an estate
- Executors of estates where the death occurred on or after 1 January 2022
How to fill out C1 (2022)
- Complete the details of the person who died, including name, address, occupation, date of birth and date of death, and give the total estate for confirmation.
- List the full name and address of each executor, in the order shown in the will where they are nominate.
- Complete the declaration by the executors, then work through the inventory in the order the form sets out: heritable estate in Scotland, moveable estate in Scotland, estate in England, Wales and Northern Ireland, then estate elsewhere.
- Add the HMRC reference on page 1 if an IHT400 has been completed for the estate.
- Send the completed form to the commissary department of the sheriff court for the district where the person was domiciled, or to Edinburgh Commissary Office where they were domiciled in the Edinburgh sheriff court district or had no fixed UK domicile.
Quick fill C1 (2022) on this page
Prefer to see the form itself while you type? Open C1 (2022) in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
Does C1 go to HMRC?
No. The application for confirmation is lodged with the sheriff court commissary department, or Edinburgh Commissary Office in the cases the guidance describes. HMRC publishes the form and deals separately with any Inheritance Tax account.
Which version of C1 do I need?
Use the 2022 form only where the death was on or after 1 January 2022. Deaths on or before 31 December 2021 use the earlier version, and using the wrong edition will hold up the application.
Do I still need an IHT400?
It depends on the estate. Where an IHT400 has been completed, the C1 has a box for the HMRC reference. Check the current guidance on gov.uk for which estates need a full Inheritance Tax account before applying for confirmation.