Understanding the Probate process in Scotland 

The probate process in Scotland, referred to as “Confirmation,” is the legal procedure for administering a deceased person’s estate. It ensures that their assets – such as property, savings, and possessions – are distributed according to their wishes (if they left a Will) or in line with Scottish inheritance laws (if they did not).

Determining if Confirmation is needed

Not all estates require confirmation. For smaller estates (typically under £36,000), the process can often be handled informally with assistance from financial institutions. Larger estates, or those with significant assets, typically require formal confirmation to give the executor legal authority to manage and distribute the assets.

Establishing if a Will exists

If the deceased left a Will, it should name one or more executors responsible for administering the estate. Executors are usually family members, close friends, or solicitors. The Will should also outline how the assets are to be distributed.

If there is no Will, the estate is considered “intestate,” and the court will appoint an executor-dative, often a close relative, to administer the estate according to Scottish succession laws.

Valuing the estate

The executor must assess the value of the deceased’s estate. This involves identifying all assets – such as property, bank accounts, investments, and personal belongings – and obtaining valuations for each. Outstanding debts, such as mortgages or loans, must also be identified and deducted from the total value.

Submitting an inventory

Once the estate is valued, the executor must complete a C1 Inventory of Estate form, listing all assets and liabilities. This document is submitted to the Sheriff Court as part of the application for confirmation. If the estate exceeds £325,000, inheritance tax (IHT) may be due (however there are certain allowances and exemptions that may mean tax is not payable). Executors should ensure any IHT is paid before confirmation is granted.

Applying for Confirmation

To apply for Confirmation the executor provides the Sheriff Court with the completed C1 Inventory of Estate, the original Will (if there is one), a completed application form for confirmation and payment of court fees, which vary depending on the estate’s value.

If everything is in order, the court issues a Certificate of Confirmation. This document allows the executor to access and distribute the deceased’s assets.

Managing and distributing the estate

With confirmation granted, the executor can collect funds from bank accounts, sell property if necessary, and pay off any outstanding debts. Once all obligations are settled, the remaining assets are distributed to the beneficiaries as outlined in the will or under intestacy rules.

Finalising the estate

After distributing the assets, the executor prepares a final estate account to ensure everything has been handled correctly. This includes documenting all payments, receipts, and distributions.

Getting advice

Executors have a legal duty to act in the best interests of the estate and beneficiaries. Legal and tax implications can be complex, so seeking advice from a qualified solicitor or tax adviser can be extremely beneficial.