What is C1 Form?
To follow for Confirmation in Scotland you constantly need to use the C1 form, also called the ‘Confirmation Inventory’ or ‘Confirmation Form’. Use forms C1 and C2 to apply for confirmation if the person who died lived in Scotland. In this article, we give an explanation of what is in the form, what you need to complete it, and how we are able to assist.
What is Affirmation (Scottish Probate)?
A Grant of Confirmation is a felony file issued via a Sheriff Court in Scotland that states which property makes up a deceased person’s property and who's authorized to deal with them - the executor(s). In the rest of the English-talking global this document is known as a Grant of Probate, or just Probate. It may also be referred to as a Grant of Representation.
If you are the executor for a pal or relative’s estate, there are a few sizable variations to keep in mind, relying on whether the estate is in England or Scotland.
The differences reflect the specific felony traditions within the two jurisdictions – common law in England, which originated within the Ecclesiastical courts of the Middle Ages, and civil regulation in Scotland.
Different Terms Are Used
Different phrases are also used. The report of the courtroom troubles for the executors is known as probate in England wherein there is a will; and affirmation in Scotland, whether or not there is a will.
In Scotland, the person that handles the estate is always called an executor. If they may be appointed in a will, they are an executor nominate; where there may be no will, an executor dative; however each kind of executor wants to seek a grant of confirmation.
Sometimes the Scottish and English phrases are exceptional even though they may be describing essentially the identical component. The English say actual and private belongings, whilst the Scots say heritable and portable; the English say lifestyles interest and the rest, even as the Scots say liferent and fee; and the English say the administration of estates, whilst the Scots say executry administration.
What Are the Actual Variations?
In England, probate tells the world that the executors named in it are entitled to address the property of the estate because they may be named inside the will.
In Scotland, affirmation efficiently transfers the property assets to the executors so one can administer them, situation to the terms of the need. Scottish executors step into the shoes of the deceased character (in a felony experience), and they (and best they) can address the person’s belongings and enforce their rights, as an instance calling in any money owed the estate is owed.
When executors in Scotland observe for affirmation, which makes use of a form called C1, they ought to encompass a whole list of the deceased’s assets in the UK, together with their values. Along with the desire, this turns into a public file when lodged in the courtroom. This isn't required in England, where the handiest data this is public is the whole value of the property, both gross and internet.
In Scotland, the Sheriff Court problems confirmation, which is a replica of Form C1 with the courtroom order connected to it. The court troubles the certificate of confirmation so executors can ship the confirmation to all asset holders concurrently. Unlike the office copies of probate, issued in England, these are particular to every asset and consist of an outline and value as stated in Form C1.
Both probate and affirmation have been nicely installed lengthy before property duty (or inheritance tax) become introduced, and they double up as a tax go back for the property belongings.
What Takes Place If Other Belongings Are Determined Afterward?
In England, a person or company receiving an office replica of probate has no manner of knowing how the gross price of the estate changed into made up, or what cost was given for his or her asset. Because of this, English executors can deal notably effortlessly with additional belongings that can come to mild later, although of the direction they're required to record them to HMRC in which inheritance tax is payable.
In Scotland, however, executors will typically need to use the court for an eik (a Scots word for an addition) or supplementary affirmation, which details the additional property. Executors want to record all packages for an eik to HMRC earlier than the Sheriff Court will accept them, even supposing no tax is payable and the original Form C1 no longer have to go to HMRC.
Occasionally executors can cope with the extra property of decreased price without the want for an eik, however, they generally have to tell HMRC, and may be required to supply written evidence that they have completed so.
Will This Keep Matters Up?
If English executors omit or undervalue an asset within the probate software and the inheritance tax form, which is known as IHT400, they may still be able to address the belongings by means of generating the unique grant of probate or a workplace copy.
Scottish executors who leave out details of an asset will now not be able to cope with it till they have got advised by HMRC and obtained an eik to affirmation.
The Scottish requirement to consist of a list of all of the estate assets in Form C1 makes it less complicated in instances in which inheritance tax needs to be paid. In England, the IHT400 and supplementary forms request exact details of the estate property, and English executors have to complete all the forms incompletely.
As Scottish executors have already set out all of the belongings and values in Form C1, HMRC accepts inheritance tax returns which in reality show the full fee for every class of asset and can discuss with Form C1 for the detail.
Where to Get the C1 Form
The C1 form, which needed to follow for Confirmation, is available for download as a PDF from the GOV.UK internet site.
We recommend the use of the unfastened version of Adobe Acrobat. With this software, you can type your solutions without delay within the form, save development as you go, and print off a final replica while you're completed.
If you use an Apple laptop or other software program you could come across difficulties with the usage of the form; in this example, you could handwrite the elaborate fields once you print your form.
What’s in the C1 form?
The form is rather short and it’s made up of:
· The private details of the deceased
· The call and cope with of the executor(s)
· A listing (or stock) of the deceased’s assets
· The value of any debts
The predominant detail in the form is the listing of the property. There is a ‘C2 continuation form’ in case you want a greater area, but we suggest placing the whole stock in a separate word document as the form can be fiddly, in particular in case you need to make modifications to it.
The Sheriff's Court will accept the extended stock in a word file. It isn't always obligatory to try this within the C2 form.
What Data You Need to Finish The C1 Form
In order to finish the form, you’ll want to collect the following information:
The fee of any assets at the date of loss of life (along with joint ones)
The entire funeral charges
The cost of any mortgages, debts, or different liabilities
The facts from the loss of life certificates at the side of the deceased’s National Insurance variety
For Deaths Earlier Than the First of January 2022
If the estate is ‘excepted’ or ‘exempt and excepted’, you’ll want to fill in a C5 form along with your C1 form. This is a miles-abbreviated version of the IHT400. To use the tax allowance of a deceased spouse, you will additionally need to apply for an IHT217 form.
The C5 and IHT217 forms are now not in use for deaths on or after the 1st of January.
The following new IHT forms for Scottish estates had been made on the internet:
C1 – affirmation inventory
C5 (2006) – go back to estate statistics
C5(OUK)(2006) – Return of estate facts (person domiciled abroad and their UK property consisted of coins/and or quoted stocks and shares handiest, gross value less than £one hundred fifty,000)
C5(SE)(2006) – Information approximately small estates
C3(2006) – Notes that will help you fill in form C1 Confirmation Inventory and form C5(2006) HM Revenue & Customs go back