If you’re the executor of an estate in Scotland, you’ll need to acquire ‘confirmation’ to carry out your duties. Here Prestige Tax and Trust Services explains how to apply for confirmation in Scotland.
If you’re the executor of an estate in England or Wales, you need to apply for a grant of representation. However if you’re the executor of an estate in Scotland, you’ll need to apply for confirmation instead. This is a legal document issued by the court which provides you with the authority to uplift any money or other property belonging to a deceased person from the holder e.g. bank, and to administer and distribute it according to law.
You need to submit an application to the sheriff’s court to secure confirmation. First you must calculate the total value of the deceased’s assets to determine the size of their estate. You should include interest accrued on bank accounts after death, but not debts incurred by the deceased e.g. mortgage payments, when making this calculation. There are two types of estate; ‘small estates’ whose assets are worth £36,000 or less and ‘large estates’ whose value eclipses the £36,000 mark.
After this, you should submit several things to the deceased’s local sheriff’s court. These are the C1 and the C2 forms, which can be found here, and the appropriate sheriff’s court fees, which you can find here. You will need to include a list of the deceased’s property, which is called an ‘inventory.’ This must include at least one item of money/property that’s located in Scotland.
However if the deceased didn’t leave a will, and you’re not their spouse, you must take an additional step to apply for confirmation. If you’re dealing with a small estate, you need to apply for a ‘bond of caution’. This acts as insurance against someone applying for confirmation when they are not entitled to, and when an executor fails to distribute the estate according to Scottish law.
The same rules don’t apply if you wish to secure confirmation for a large estate. In this case you’ll need to lodge an application to be an ‘appointed executor,’ using the dative petition procedure. This is a complex process, which is why the Scottish government advises that you seek legal advice before you pursue this option.
Prestige Tax and Trust Services
If you have been appointed as the executor of somebody’s estate, we would suggest that you seek legal advice to ensure you can carry out your duties effectively. Prestige Tax and Trust Services has the skills and experience you need to serve as the executor somebody’s estate.