Application for confirmation in Scotland—intestate cases
Produced in partnership with Jacqueline Leslie of Harper Macleod LLP

The following Private Client practice note produced in partnership with Jacqueline Leslie of Harper Macleod LLP provides comprehensive and up to date legal information covering:

  • Application for confirmation in Scotland—intestate cases
  • Appointment of executor
  • Order of succession
  • Who can act as executor?
  • Order of priority
  • Spouse
  • Next of kin
  • Those entitled to share in the estate
  • Creditors
  • Legatees
  • More...

Application for confirmation in Scotland—intestate cases

Coronavirus (COVID-19) : Due to potential difficulties in having paperwork signed during the coronavirus (COVID-19) pandemic, HMRC has confirmed that it will accept IHT400 forms that have not been physically signed by the PRs provided that there is a professional agent acting, the PRs’ details are included on the declaration page and the account includes a clear and unambiguous statement from the agent confirming that all the PRs have seen the account and have agreed to be bound by the declaration. In addition, HMRC is not accepting payment of IHT by cheque and is no longer issuing repayments by cheque. It is unclear whether both practices will remain in place long term.

Scottish Courts have made provision for the electronic submission of certain documents during the coronvirus pandemic and these can be checked with the relevant court. Actions for appointment of executor dative (in intestate cases) might benefit from the relaxation of rules.

See: Inheritance tax account (IHT400) and Coronavirus (COVID-19)—Inheritance Tax process changes, LNB News 15/04/2020 66. For updates on key developments and related practical guidance on the implications of coronavirus for practitioners, see: Coronavirus (COVID-19) and Private Client—overview and Coronavirus (COVID-19) toolkit.

This Practice Note deals with the procedure for obtaining confirmation in intestate estates.

For testate estates, or those aspects of applying for confirmation which are the same for

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