C5 form Q9

[Bazman76]

Hi there,

Q9 on the C5 form is answered Yes (because all of the legal rights have been discharged):

• Value of undischarged legal rights (Box 9)
  • Should I put £0?
  • Should I leave it blank?

Thanks

Baz

[sederunt]

C5 no longer used, unless the death is before 2022.

[Bazman76]

The death was in 2021, so C5 is relevant.

[sederunt]

There could be IHT implications for a death in 2021 and where the estate is being administered in 2025. What is the background to this and why the delay?

You seem to has asked a related question in October 2024.

[Bazman76]

The entire estate passes to the spouse and the value of the estate is under 1 million it is my understanding that there would be no inheritance tax to pay is that correct?