Form C5 - Fill, Sign and Download | Return of Estate Information
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ZenDocs is not a law firm and does not provide legal advice.
Form C5, Return of estate information, is the HMRC form executors and administrators use to report a small estate for Inheritance Tax purposes without completing the full account on Form IHT400. It asks for details of the person who died, their gifts, trusts, overseas assets, insurance policies and pensions, and then the value of the estate, so HMRC can confirm that no Inheritance Tax is due.
This version is only for people who died on or after 1 September 2006 and on or before 31 December 2021, and who were domiciled in the United Kingdom at the date of death. The form states that it must not be used for deaths on or after 1 January 2022, so check GOV.UK for the correct process if the death was more recent. The gross value of the estate must also fall below the excepted estate limit, or one of the higher limits described on the form.
Questions 2 to 9 act as a series of checkpoints. If your answers show that the person made larger gifts in the seven years before death, kept a benefit in gifted assets, benefited from more than one trust or a trust worth more than £150,000, held overseas assets worth more than £100,000, paid certain life insurance premiums, or had specific pension arrangements, the form tells you to stop and complete Form IHT400 instead.
The full name and date of death of the person, plus records of their assets, debts, gifts and any trusts or pensions. HMRC advises reading the notes in booklet C3 as you answer each question. If you need help, the Inheritance Tax helpline is 0300 123 1072, or +44 300 123 1072 from outside the UK.
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