The following Private Client guidance note Produced in partnership with Jacqueline Leslie of Harper Macleod LLP provides comprehensive and up to date legal information covering:
This Practice Note describes the procedure for obtaining confirmation in Scotland in testate estates in situations both where no inheritance tax (IHT) is payable and where IHT is payable. For information on obtaining confirmation in intestate estates, see Practice Note: Application for confirmation in Scotland—intestate cases.
‘Confirmation’ is a document issued by a Sheriff Court, confirming the appointment of executors, whether that appointment was made by the deceased or by the court.
Confirmation gives the executors title to uplift, administer and dispose of the deceased's estate, as listed in an inventory included in the confirmation document, whether that estate is in Scotland, England and Wales or Northern Ireland.
Applications for confirmation must be brought in the Sheriffdom in which the deceased was domiciled when they died. Where the deceased died domiciled outwith Scotland, or without any fixed or known domicile except that it was in Scotland, but they have property in Scotland, the Sheriff Court at Edinburgh has exclusive jurisdiction.
The appropriate court within a particular Sheriffdom at which to lodge the application is determined by the last place of residence of the deceased.
A list of Sheriff courts can be found on the Scottish Courts' website.
Where a deceased person has nominated executor(s), confirmation will be granted in favour of the nominated
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