IHTM10702 | Corrective account (C4): when is an account required (England, Wales and Northern Ireland)?

Strictly speaking a C4 should be completed in all cases where there is an amendment to the account.

You can insist on a C4 where:

• we are repaying money but we have any doubts that the repayment is due,

• there are lots of amendments or they are complicated,

• more tax is payable after a Form Cap A 5C (IHTM05083) has been sent to us, or

• assets that were given an estimated value in a reduced account (IHTM10471) are redirected to a chargeable beneficiary (IHTM10478).

If you have to ask for a form C4 and there is unpaid tax not in dispute, you might want to:

• raise provisional calculations, or

• suggest making a payment on account.