Application for confirmation in Scotland—testate 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—testate cases
  • What is confirmation?
  • Jurisdiction
  • Confirmation of executors nominate
  • The inventory
  • Estate in Scotland
  • Heritable estate
  • Moveable estate
  • Estate in England and Wales
  • Estate in Northern Ireland
  • More...

Application for confirmation in Scotland—testate 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 coronavirus pandemic and these can be checked with the relevant court. This may be relevant to testate cases where, for example, applications to prove the validity of a Will are required under the Requirements of Writing (Scotland) Act 2000.

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 describes the procedure for obtaining confirmation in Scotland in testate estates in situations

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