Which tax form do I need to use for Scottish Probate?

To apply for Confirmation, you always need to use the C1 form.

The value of the estate and your specific circumstances will dictate which tax form(s) you need to use (if any).

You always need to use the IHT400 form if any of the following five things are true:

• you need to pay inheritance tax
• the deceased gave away a property but continued to live there rent free
• they gave away more than £250,000 (or £150,000 if they died before 1st of Jan 2022) in the 7 years before their death, not including to spouses/civil partners/charities
• if they had any foreign assets and they were worth more than £100,000 on the date of death
• they benefited from more than one trust or any trust assets were worth more than £250,000 (or £150,000 if they died before 1st of Jan 2022)
  

Along with the C1 (2021), you’ll need the C5 tax form if:

• the gross estate is worth less than £325,000

        OR

• the estate passes in full to a spouse or civil partner and is worth less than £1M

        OR

• the estate is worth less than £1M and enough of the estate passes to a spouse or civil partner so that what is left is worth less than £325,000

You’ll need the C5 and IHT217 forms if the gross estate is worth between £325,000 and £650,000 and the person who died was widowed and the spouse who died first left their entire estate to the spouse who died second

For all other scenarios, you’ll need to use the IHT400 form. If a property is being passed to direct descendants, the tax threshold can be higher, but you’ll still need to use the IHT400 to use the residence exemption.

You’ll only need the C1 (2022) as long as one of the following is true:

• the gross estate is worth less than £325,000

        OR

• the gross estate is worth between £325,000 and £650,000 and the person who died was widowed and the spouse who died first left their entire estate to the spouse who died second,
  
  

        OR

• the estate passes in full to a spouse or civil partner and is worth less than £3M (with the total amount of trust assets limited to £1 million, in one trust)

        OR

• the estate is worth less than £3M and enough of the estate passes to a spouse or civil partner so that what is left is worth less than £325,000 (with the total amount of trust assets limited to £1 million, in one trust)

For all other scenarios, you’ll need to use the IHT400 form. If a property is being passed to direct descendants, the tax threshold can be higher, but you’ll still need to use the IHT400 to use the residence exemption.

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