Written by:

Grant Yuill

Head of Marketing & Customer Engagement

Under the Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021, changes to excepted and/or exempt Estates came into force on 1 January 2022 and will apply to deaths on or after that date. The Government have introduced an additional Confirmation Inventory C1 (2022) form, which should be competed for deaths on or after this date. The C5 (2006) form no longer needs completed in these circumstances.

There are now two versions of the C1 form available, together with updated guidance notes, links for all of which are below. These can be added to your Denovo Caseload templates, and if you wish this to be done, please contact helpdesk@denovobicom

Confirmation Inventory Form C1 (2022) – deaths on or after 1 January 2022:  https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1042415/C1-2022.pdf

Guidance notes on Completion of C1 (2022): https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1042745/C32006-2022.pdf

Confirmation Inventory Form C1 (2021) – deaths on or before 31 December 2021: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1042414/C1-2021.pdfn

Guidance notes on Completion of C1 (2021) and C5 (2006): https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1042744/C32006-2021.pdf

If you would like these forms to be added to your Denovo CaseLoad templates, please contact helpdesk@denovobi.com. If you would like a quick chat please feel free to call us on 0141 331 5290. 

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