Form C1

Form C1 is the inventory form used to apply for Confirmation in Scotland. It is a dual-purpose form: the Sheriff Court uses it to decide whether to issue confirmation, and HM Revenue and Customs (HMRC) uses it to assess any inheritance tax owed on the estate. [source: scotcourts/large-estates-2026-05-03.html]

For deaths on or after 1 January 2022, a revised version of Form C1 is used and the previous companion forms (Form C5(2006) and Form C5(SE)(2006)) no longer need to be completed. For earlier deaths, the older form versions still apply. [source: scotcourts/guide-to-deceaseds-estate-2026-05-03.html]

Form C1 lists every item in the deceased's estate with its gross value at the date of death — bank accounts, property, pensions, shares, vehicles, and personal effects of significant value. Debts (funeral expenses, mortgage balances, unpaid bills) are not deducted from the inventory total; they are dealt with separately during the administration of the estate. [source: scotcourts/guide-to-deceaseds-estate-2026-05-03.html]

The application forms and the HMRC guidance notes for completing Form C1 are published on the HMRC website rather than the Scottish Courts site. [source: scotcourts/large-estates-2026-05-03.html]

In England and Wales, the equivalent application uses Form PA1P (with a will) or Form PA1A (without a will), with a separate inheritance-tax return on Form IHT400 where the estate is not an excepted estate. → Confirmation in Scotland

Last verified: 3 May 2026 against scotcourts.gov.uk.