Applying for probate – confirmation in Scotland made simple

Below are outlined the principal aspects of applying for confirmation or probate in Scotland which executors must be aware of so that they can comply with all the necessary requirements. Quill Legal Executry Solicitors Edinburgh is here to assist you. If you have any questions, please get in touch by telephoning 0131 564 1044 or by completing our contact form.

Executor of Will Scotland

The decision maker, with responsibility for administering the estate and the authority to do so. Very often executors instruct a solicitor to assist them but this is not an absolute requirement. Where no Will exists, an executor must be appointed by the Sheriff Court.

Bond of caution

In intestate cases where there is no Will, a bond of caution may be required. This is a type of insurance designed to protect the beneficiaries of the estate and will have to be submitted to the court along with the application for confirmation.

Estate inventory

This should list all the assets of the deceased at the date of death, including bank accounts, shares and other investments, house or other property. It may take a considerable amount of time to draw up the inventory if there are a large number of estate debtors.

Inheritance Tax

A calculation must be made and if tax is due on the estate, a tax return should be completed and submitted to HM Revenue and Customs and arrangements made to pay the relevant amount of tax. The inheritance tax bill should normally be settled within six months of the death. Where a return is made to HM Revenue and Customs, they will in due course authorise the executor to submit the application to the Sheriff Court.

Form C1

This is the form which has to be completed and submitted to the Sheriff Court when applying for confirmation, after any inheritance tax due on the estate has been attended to. The estate inventory forms part of the application which should also note any estate debts and the funeral charges. The net estate value is the total asset value minus any debts and the cost of the funeral.

The Will

This must be lodged in court along with the Form C1 and any codicils, which are adjustments to the principal Will. There may be other documents which require to be submitted to the court depending on the complexity of the estate.

A grant of confirmation Scotland

The Scottish term for a grant of probate in England.

Certificate of confirmation

When the court issues the grant of confirmation, it will also issue certificates for each asset. This enables the executor to withdraw funds from bank accounts, to pay estate creditors and beneficiaries and to transfer title to any estate property which is being sold.

Timescales

Apart from the time taken for HM Revenue and Customs to assess the inheritance tax return, the Sheriff Clerk’s examination of the Form C1 and accompanying documents may take many weeks or months. In addition, creditors have six months to lodge any claim against an estate; funds should not be distributed until that time has passed.

Kay Blaikie, partner at Quill Legal Executry Solicitors Edinburgh, has helped many families and executors to solve the issues which have arisen following the death of a relative and would be very happy to provide you with executry services in Scotland. If you have any queries after reading this article or if you would like to discuss your role as an executor or executry services in Scotland, please call Quill Legal Executry Lawyers Edinburgh on 0131 564 1044 or complete our contact form.