Form

Inheritance Tax: corrective account

Correct the amount of Inheritance Tax, Capital Transfer Tax or Estate Duty paid on your Inheritance Tax account using form C4.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
5 August 2024 — See all updates

Documents

Corrective Account — print and post form C4

Ref: C4

PDF, 309 KB, 3 pages

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Corrective account continuation — print and post form C4(C)

Ref: C4 (C)

PDF, 817 KB, 2 pages

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https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

Fill in and send this form to HMRC if you’ve paid too much or too little on your Inheritance Tax account IHT400.

Use form C4(S), if you need an additional Grant of Confirmation for assets in Scotland, because their description has changed or they were not originally included.

How to complete the form

You need to:

  1. Download and save the form on your computer.

  2. Open it using the latest free version of Adobe Reader.

  3. Complete it on-screen.

  4. Print and post the completed form to HMRC.

Email HMRC to ask for this form in Welsh (Cymraeg).

If the form does not open, contact the online services helpdesk for more help.

Updates to this page

Published 4 April 2014
Last updated 5 August 2024 + show all updates

  1. The corrective account continuation — print and post form C4(C) has been updated to improve the fillable fields on the form.

  2. The Corrective Account — print and post form C4 has been updated.

  3. The C4 form has been updated and a link to the address to post the form to has been added.

  4. First published.

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