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Directory Results for Return of estate ination (domicile outside the UK) deaths on or after 1/9/2006 for grants taken out in Scotland. Use form C5 with form C1 Confirmation if the deceased's estate is an 'excepted estate' and the person died on or after 1 - to Return of estate ination (domicile outside the UK) deaths on or after 192006 for grants taken out in Scotland. Use form C5 with form C1 Confirmation if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006