Probate: Where do I start?

Lawpack on March 27, 2020

When someone dies and before you start the probate process, it’s important to complete some initial tasks to secure the deceased’s property and check on their correspondence.

These tasks should be attended to as soon as possible, in preparation for dealing with the assets and liabilities of the estate.

Your first tasks as executors are as follows:

1. Redirect the post

Change the deceased’s postal address to that of the first applicant – the executor who is to handle day-to-day business and personal affairs.

2. Check on the property

If the deceased’s home is now left unoccupied, ensure that it’s securely locked; that water, electricity and gas supplies have been turned off (if appropriate).

3. Check the insurance policies

Ensure that there are both current buildings and contents insurance policies on the home.

The executors may be held liable by any beneficiary who receives less from the estate than they should have because of a burglary, fire or other loss.

4. Notify the insurers

The insurers should be notified of the death and given the names and addresses of the executors.

5. Remove any valuable items

If there are particularly valuable items at the deceased’s home and it is to be left unoccupied, it may be better to remove them for safekeeping.

6. Open an executor’s bank account

You will eventually deposit the proceeds of assets into this bank account. From this account you will also pay the liabilities and expenses of the estate and distribute the monies under the Will or intestacy.

7. Find the probate documents

Make a thorough search of the deceased’s papers and online records for the documents that will be needed to do probate. These will include:

  • Cheque books
  • Bank statements
  • Savings certificates and other National Savings assets
  • Outstanding bills
  • Share certificates and stockbroker’s details
  • Car registration documents
  • Mortgage papers
  • Insurance and pension documentation
  • Information on jewellery and collectables; for example, insurance valuations
  • Tax assessments, returns and other Tax papers

Once you have completed these tasks, the next task of executors is to identify the deceased’s assets.

You may also need to apply for a grant of representation (in England & Wales) or for confirmation (in Scotland) from the Probate Service.

Whether you require a grant of probate depends not only on the size of the deceased’s estate, but also on the kinds of assets in it.

Find out more on whether you need a grant of representation.

Other information

Executors: what to do if there is a Will

Lawpack on March 27, 2020

How to probate an estate when someone dies and what to do if you’re nominated as executor in the Will.

Many executors may have been made aware of their duties before death and know where the Will is kept should the worst happen. But if there hasn’t been an opportunity to prepare before the death, then the Will must be located to determine who has been named its executor(s).

Locating the Will

If no Will is found at the deceased’s home, it may have been sent to the deceased’s bank, solicitor or Will storage company for safekeeping or to Lawpack’s Will Storage Service.

In England and Wales, the Will may have been deposited at the Principal Registry (formerly Somerset House), in which case a deposit certificate will have been issued on receipt of the Will; the Will can be reclaimed by sending the certificate to:

Record Keeper’s Department
Principal Registry of the Family Division
First Avenue House
42–49 High Holborn
London WC1V 6NP
Tel: 020 7947 7022

If a Will is found, it must be ascertained that it is the deceased’s last Will by making enquiries at, for example, the deceased’s bank and solicitor.

It must bear the signature of the deceased (in Scotland, it must be signed on every page) and of an appropriate witness or witnesses.

Find out more on what to do if the deceased hasn’t made a Will.

What to do if you find a copy of the Will

In England and Wales, probate may be granted on a copy of the Will so if you can’t find the original, you should notify the Probate Registry as soon as possible that the original cannot be found.

The Probate Registry will tell you what evidence is needed to prove that the original Will hadn’t been revoked by being destroyed before death.

In Scotland, if only a copy of the signed Will can be found, it may be possible for the executors to treat the estate as ‘testate’ and proceed to wind up the estate in accordance with the copy Will, but it will be necessary in the first instance to raise an action in the Court of Session in Edinburgh to ‘prove the tenor’ of the original signed Will using the copy.

If this fails, the estate must be treated as intestate and wound up accordingly.

What if there is more than one executor named in the Will?

If the Will appoints only one executor, or if only one person is able and willing to act, a grant of probate can be issued to one person.

If the Will appoints more than four executors, only four of them will be allowed to apply for the grant of probate.

In any estate, some of the executors may renounce their right to apply for probate. Or they may decide not to apply for the time being but to reserve their right to apply in the future so that if, for example, one of the acting executors dies before the estate has been fully administered, the executor with ‘power reserved’ may take his/her place. The same applies in the scenario where the deceased didn’t leave a will.

In England and Wales, if only one executor is taking out the grant of probate, it’s prudent to have ‘power reserved’ for the other executor(s), even if it’s not anticipated that they will want to apply at any stage.

The Probate Registry provides a power reserved form to be completed and signed by the executors who intend to reserve the right to apply for probate.

In Scotland, confirmation is always issued in favour of all executors who have been nominated and who haven’t declined office. An executor appointed in accordance with the terms of a Will is called an ‘executor-nominate’.

No matter how many executors are named, for practical purposes it’s usually easier if one of the executors undertakes the administrative tasks on behalf of them all.

The executors should meet to discuss the practical side of carrying out their executor duties. All official paperwork must be signed by all executors, even if they agree that one of them will deal with the day-to-day administration. This isn’t the same in Scotland where the application for confirmation (C1 Account) only needs to be signed by one executor.

Get expert help with applying for a grant of probate with our Probate Assist service.

 

Other information

 

External links

Applying for confirmation: Completing Form C5

Lawpack on March 27, 2020

When applying for confirmation to administer someone’s estate after they have died, you must complete various probate forms and send them to the Sheriff Court.

The main probate form to use to apply for probate is a C1 Confirmation Application Form. You will also need to complete Form C5 if you don’t expect inheritance tax to be due on the estate.

There are two types of C5 form:

1. Form C5 (SE) Information about Small Estates

Form C5 (SE) must be completed if the estate is viewed as a ‘small estate’.

An estate is defined as a ‘small estate’ if the gross value of the deceased’s own assets, including their share of jointly held property, and including assets that have been nominated to another person during the deceased’s lifetime but which are part of the estate (e.g. friendly society funds or a death benefit) is less than £30,000.

2. Form C5 Short Form of Return of Estate Information

Form C5 (the Scottish equivalent to the Form IHT205 for England and Wales) is used where:

  • the deceased died on or after 1 September 2006; and
  • the gross value of the estate for inheritance tax is less than the inheritance tax threshold (£325,000) or is less than £1,000,000, and there is no inheritance tax to pay because of spouse, civil partner or charity exemption.

Completing Form C5 – Short Form of Return of Estate Information

In the C5 form, the following information is requested:

Details of the deceased

  • The deceased’s name, address and date of death

Gifts

  • Did the deceased make gifts totalling more than £3,000 per year in the seven years prior to the date of death?
  • Did the deceased make a gift, but continue to benefit from all or part of the gift (e.g. the deceased gifted their home to a child but continued to live in it)?

Assets

  • Did the deceased give up the right to benefit from assets held in trust within seven years of the date of death?
  • Did the deceased benefit from assets held in trust?
  • Did the deceased own or benefit from assets held abroad?
  • Did the deceased hold any life assurance policies?
  • Did the deceased’s have any pension policies?
  • What is the gross value of the deceased’s assets?

Completing Form C5 (SE) – Information about Small Estates

In the C5 (SE) form, the following information is requested:

Details of the deceased

  • The deceased’s name, address and date of death

Gifts

  • Did the deceased make gifts totalling more than £3,000 per year in the seven years prior to the date of death?
  • Did the deceased make a gift, but continue to benefit from all or part of the gift (e.g. the deceased gifted their home to a child but continued to live in it)?

Pensions

  • Did the deceased benefit from an alternatively secured pension fund from a registered pension scheme at the time of their death?
  • Did the deceased benefit from an unsecured pension under a registered pension scheme as a relevant dependant of a scheme member who died aged 75 or over?

Assets

  • Did the deceased benefit from assets held in trust?
  • Did the deceased own any asset(s) in joint names with anyone, which passed by survivorship?
  • Had the deceased nominated any assets in favour of someone else during their lifetime?

Sending Form C5 to the Sheriff Court

Once you have completed Form C5, along with Form C1, make copies of all of the probate forms and send them to the Sheriff Court.

Get expert guidance on applying for confirmation, plus the confirmation forms you need, with Lawpack’s DIY Probate Kit.

 

Other information

 

External links

The types of grant of probate

Lawpack on March 27, 2020

Executors have the power to deal with the deceased’s assets from the date of death.

But if the value of the deceased’s estate exceeds £5,000, then the executors will need to obtain a ‘grant of representation’ in England & Wales – called a ‘confirmation’ in Scotland – to prove their authority to those institutions and authorities that hold assets in the deceased’s name.

For estates that require a grant, executors only have authority to act from the date of the grant of representation or confirmation.

The different grants in England & Wales

There are three main types of grant of representation in England & Wales:

1. Grant of probate

A ‘grant of probate’ is issued if executors appointed under a Will are administering the estate.

2. Grant of letters of administration with Will annexed

If the deceased left a valid Will, but didn’t appoint executors or they are unable or unwilling to act, then a ‘grant of letters of administration with Will annexed’ is issued.

3. Grant of letters of administration

If the deceased died ‘intestate’ i.e. leaving no Will, then the Probate Registry will issue a ‘grant of letters of administration’.

In Scotland, there is only one form of confirmation.

The probate forms

In England & Wales, there are slightly different probate processes involved depending on which type of grant of representation you are applying for, but in practice, the probate forms are all used in the same way.

Different probate forms will be also required depending on whether inheritance tax is due.

The probate forms you will need to complete to apply for a grant or confirmation are as follows:

England & Wales

  • Form PA1 – Probate Application Form: The application for the grant of representation in England & Wales
  • Form IHT 205 – Short Form of Return of Estate Information: Used if the value of the estate is either less than £325,000 or less than £1,000,000 and there is no inheritance tax to pay because of spouse, civil partner or charity exemption

Scotland

  • Form C1 – Confirmation: The application for confirmation in Scotland
  • Form C5 – Short Form of Return of Estate Information: Used if the value of the estate is either less than £325,000 or less than £1,000,000 and there is no inheritance tax to pay because of spouse, civil partner or charity exemption

England & Wales, and Scotland

  • Form IHT400 – Full Inheritance Tax Return: Used if inheritance tax is payable.

 

  • Get all the probate forms you need – plus expert guidance – in our DIY Probate Kit.

 

Who issues the grants of representation?

In England and Wales, grants of representation are issued by the High Court through probate registries.

In Scotland, confirmation is issued by the Commissary Department of the Sheriff Court in the area where the deceased was domiciled at death.

Other information

 

External links

Applying for probate: Completing Form PA1

Lawpack on March 27, 2020

If you’re an executor of someone’s will, you may need to apply to the Probate Registry for a grant of probate so you have the authority to sort out the deceased’s affairs. If there isn’t a will, you may be able to apply for a grant of letters of administration.

Do you need a grant of probate?

This depends on the size of the deceased’s estate and the kinds of assets in it.

Normally, a grant of probate is required if the value of the deceased’s estate (after paying the funeral account) is over £5,000.

Find out more on when a grant of probate is needed.

Applying for a grant without a solicitor

To apply for a grant of probate yourself you need to complete and send a variety of probate forms to the Probate Registry, which outline to the Probate Registry what the deceased’s estate is worth.

Probate forms used to apply for a grant of probate in England & Wales

To apply for a grant of probate in England & Wales, you must complete the following probate forms:

  • Form PA1A, if the deceased died in England & Wales without a Will
  • Form PA1P, if the deceased died in England & Wales with a Will
  • Form IHT 205, if the gross value of the estate for inheritance tax is less than the inheritance tax threshold (£325,000) or is less than £1,000,000, and there is no inheritance tax to pay because of spouse, civil partner or charity exemption.
  • Form IHT400, if the estate is not exempt from inheritance tax

Completing Form PA1 – Probate Application Form

In the probate application form PA1, the following information is requested:

Details of the deceased

  • The deceased’s name, address, occupation and date of birth and death

The Will and executors

  • Is there a Will?
  • Were executors appointed? Who are they?
  • Are any of the executors not applying for probate? If so, why is that the case? If a named executor doesn’t want to apply now but may do so later, the Probate Registry will provide a power reserved letter for them to sign.
  • Is only one executor taking out the grant of probate? If only one executor is taking out the grant, it may be prudent for a non-acting executor to sign a power reserved letter, even if it’s not anticipated that they will want to apply at any stage, in case the acting executor dies or becomes incapacitated before the administration of the estate is complete.
  • Were any gifts made to anyone under 18? If so, the executors (or trustees, if there are any) will hold the gift until the person is 18.

The deceased’s relatives

  • Details of the deceased’s relatives. This will be relevant if there is no Will, as the list of relatives follows the order of entitlement to take out a grant of letters of administration on an intestacy. The list also helps in determining who should inherit where there is an intestacy or a partial intestacy (i.e. where the Will fails to dispose of all the deceased’s estate).

The person(s) applying for the grant of probate

  • Details of the executor(s).
  • Out of all the executors, who is the first applicant?
  • What is the relationship of the first applicant to the deceased? This information is needed for the oath which will be sworn at the Probate Registry on application for the grant. More importantly, in the case of an intestacy, this information verifies that the applicant is the person entitled to take out the grant of letters of administration.

Sending Form PA1 to the Probate Registry

Once you have completed probate application form PA1A or PA1P – along with Form IHT 205 if you don’t have to pay inheritance tax and Form IHT400 if you do – make copies of all of the probate forms and send them to the Probate Registry. Send the original Will and the deceased’s death certificate along with them.

You should also make copies of the deceased’s Will and death certificate for your own records. If you cannot deliver these documents in person at the Probate Registry, you can send them by registered post.

Use our Probate Assist service and get expert help from probate professionals on how to complete the PA1 probate application form correctly.

 

Other information

 

External links

Probate form IHT400 when inheritance tax is due

Lawpack on March 27, 2020

When you’re probating an estate, it’s necessary to work out which probate forms should be completed from an inheritance tax perspective. It’s essential on every grant of probate application to complete an inheritance tax form, irrespective of whether inheritance tax is payable.

When is inheritance tax due on the probate of an estate?

In general, inheritance tax is due if the value of the estate is more than the inheritance tax threshold or ‘nil rate band’:

  • The nil rate band Inheritance tax isn’t due on the first £325,000 of the value of the estate, as it’s taxed at 0%.
  • The taxable band This band applies to the remaining value of the estate over £325,000.

Certain estates can be exempted from paying IHT. Find out more on how to assess whether the estate is liable for inheritance tax.

What probate forms need to be completed?

If you assess the estate and it is liable for inheritance tax, then you must complete Form IHT400, which is valid in England & Wales and Scotland.

If you find out that it isn’t liable for inheritance tax, then you must complete Form IHT205 for England & Wales, or Form C5 for Scotland.

Completing Form IHT400 – Full Inheritance Tax Return

If the estate is neither exempt, nor exempt and excepted from inheritance tax (i.e. Form C5 in Scotland or Form IHT205 in England and Wales are not appropriate), then Form IHT400, which is used throughout the UK, must be completed.

Form IHT400 comprises 16 pages and separate Schedules numbered IHT401 to IHT421. It enables you (and HMRC) to determine whether any inheritance tax is payable. The questions on IHT400 are similar to those on the English Form IHT205 and the Scottish Form C5, but they require fuller details.

If there is insufficient space for all the information asked for, you should attach a separate sheet of paper and include the total on Form IHT400 itself.

Not every Schedule will require completion, depending on the deceased’s circumstances. If the estate includes land or buildings in the deceased’s sole name, Schedule IHT405 should also be completed. If it includes stocks and shares, list the details on Schedules IHT411 and IHT412. Schedules IHT403, IHT418 and IHT409 deal with gifts, assets held in trust and death benefits payable under pension policies respectively. These may not appear to be part of the estate, but they may need to be taken into account in order to calculate inheritance tax.

Schedule IHT404 deals with jointly-held property including land and buildings. Overseas land and buildings and other foreign property should be included in Schedule IHT417.

The inheritance tax on some types of property may be paid by installments. Page 11 of the form includes a box to be ticked, should you wish to do that.

The executors have the choice of either calculating any inheritance tax themselves or leaving it to HMRC to work it out, and the appropriate box should be ticked on page 11 of the form.

All the executors should read the Declaration on page 12 of Form IHT400 and sign it. (Do note that this differs from Form C1 and the Form C5 in Scotland which need to be signed by one executor only.)

If you have any problems completing Form IHT400, the Inheritance Tax Helpline (tel: 0845 30 20 900) can be contacted for assistance in completing the form or you can visit the HMRC website.

Use our Probate Assist service and get expert help from probate professionals on how to complete Form IHT400 correctly.

Other information

 

External links

What to do when someone dies in Scotland

Lawpack on March 27, 2020

When you’re named as the executor of a Will, you’re being asked to take responsibility for administering the estate of the person who made the Will, called the testator, after they have died.

After someone dies, executors are expected to begin their administrative duties immediately; long after other mourners’ lives have returned to normal, the executors will still be administering the estate.

The duties of an executor include taking an inventory of the deceased’s possessions and debts, collecting the assets, paying the bills and distributing the legacies (whether specific items, cash sums or residue) and following the testator’s wishes as closely as possible.

You may consider your duties as an executor to be a daunting task, but don’t panic. To help you, here is a summary of what you need to do when someone dies in Scotland, taken from Lawpack’s DIY Probate Kit.

 

  • Register the death and obtain copies of the death certificate.
  • Attend to the funeral.
  • Find and review the deceased’s will or establish if they died intestate (i.e. without a will).
  • Identify the beneficiaries.
  • Find out who the will’s executors are and whether they are able and willing to act. If not, or if the deceased didn’t leave a valid will, determine who will act as executors of the estate. Get the agreement of the executors in writing.
  • Apply for confirmation (the Scottish equivalent of probate) to the Commissary Department of the Sheriff Court serving the area in which the deceased was domiciled at the time of death. The application forms – along with expert guidance on completing them – are available in Lawpack’s DIY Probate Kit.
  • Secure the house and/or other property of the deceased, insuring the house, car and any other valuable items as necessary.
  • Organise yourself for valuing assets, corresponding with others, keeping financial records and receiving the deceased’s mail. Open an executors’ bank account.
  • Write to all financial and business organisations in which the deceased had an interest. Include a copy of the death certificate and request the necessary information for the confirmation application and the returns to HMRC.
  • List the deceased’s assets and liabilities. Review them. Is it necessary to apply for confirmation? If the estate appears to be insolvent or there are other complexities, take professional advice.
  • Raise funds to pay inheritance tax, if the estate appears to be worth more than £325,000 (or where it exceeds the higher value available after application of a predeceasing spouse’s available inheritance tax allowance). Raise the money, for example, by borrowing or selling some of the deceased’s personal property. Inheritance tax must be paid before confirmation can be issued. Consider raising the funds from the deceased’s own account using the Inheritance Tax Direct Payment Scheme.
  • Fill out the confirmation forms as information is collected and return them to the Sheriff Court concerned. The form of application for confirmation is Form C1. Complete Form C5 if the estate is either excepted or exempt and excepted. However, if the estate is neither an excepted estate nor an exempt and excepted estate, then it’s necessary for Form IHT400 to be completed and submitted to HMRC prior to applying for confirmation.
  • The Sheriff Court concerned sends confirmation to you by post along with any certificates of confirmation.
  • Send copies of the appropriate certificate of confirmation to each appropriate organisation (bank, etc.) to show the executors’ entitlement to deal with the deceased’s assets. In return, the organisations will release the deceased’s assets to the executors and close or transfer the deceased’s accounts and files.
  • Advertise for creditors, if necessary. If any large or unexpected claims result, you should consider seek professional advice.
  • Respond to any queries raised by HMRC concerning the values of assets or liabilities of the estate. Agree final figures with them. Report any additional assets or liabilities that have come to light since confirmation was granted.
  • When all the assets are collected, pay debts, including any unpaid income tax and capital gains tax relating to the deceased’s income up to the time of death.
  • Ask HMRC for an income tax return or repayment claim form and complete it with details of the income of the estate to the end of the tax year during which the deceased died. Pay any tax due. A tax return may also be needed for each subsequent tax year if the administration of the estate isn’t complete within one tax year.
  • Ask the HMRC for Form IHT30 (Application for a Clearance Certificate). Complete it and have it signed by all the executors and in due course receive the signed discharge certificate from HMRC.
  • Check that there have been no claims against the estate under the Inheritance (Provision for Family and Dependants) Act 1975 during the six months following confirmation and that there were no claims made by cohabitees in a Scottish estate in the six months after the date of death. Settle any claims for legal rights; if legal rights are to be renounced by the entitled parties, obtain formal discharges, to be placed with the estate papers. Barring any such challenges, the estate can be distributed.
  • Distribute the legacies, when all the assets have been accounted for and debts paid. Get a receipt from each beneficiary.
  • Draw up estate accounts. Get approval of the accounts from all residuary beneficiaries (or those entitled under the intestacy laws) and send them copies. Make payment of the final balance of residue due to beneficiaries. Issue HMRC Form R185 (Estate Income) to the residuary beneficiaries showing their shares of the income of the estate and the tax deducted from it during the tax year.
  • Close the executors’ account, when all cheques have cleared.
  • Administration of the estate is now complete. All accounts should be saved indefinitely, along with the other principal estate papers.

 

Get more detailed information and advice on your duties as an executor – plus what confirmation forms to use – in our DIY Probate Kit.

Other information

Debts aren’t written off when someone dies

Lawpack on March 27, 2020

Many relatives end up in a very difficult situation when a loved one dies leaving debts, especially if the death is unexpected.

At such a painful time, many people are reluctant to think about dealing with the debts of the deceased and how to make repayments.

Many people assume that the deceased’s debts will be written off, but this is generally not the case and the debts continue.

Dealing with a person’s assets and debts when they die

When someone passes away, a person name in the deceased’s Will – called an ‘executor’ – or the next of kin if the deceased didn’t make a Will – called an ‘administrator’ – will have to oversee the collection of the deceased’s assets to form their estate.

Whether a Will is made or not, any outstanding debts are paid out of the estate.

As part of their duties, the executor (or administrator) must collect in any money or property the deceased has left behind and cover and outstanding debts from the estate.

What to do if the debts can’t be covered from the deceased’s estate

If there are not enough assets to cover all the debts, the bills will need to be paid in order of priority, as follows:

  1. Secured debts (e.g. mortgage company) are paid first because they get their money from the security
  2. The costs of administering the estate along with funeral costs are then paid in priority to everything else.
  3. The remainder is divided in proportion to the value of the debts, i.e. if someone is owed 80% of the total they are paid 80% of the remaining assets.

The beneficiaries will only inherit what they have been left in the Will once all the accumulated debts have been repaid.

Who is liable for the debts?

No one else is required to pay for the debts unless they are already liable under the terms of the original agreement; for example, if the debt is in joint names or someone has signed as a guarantor. 

If the money left in the estate isn’t enough to cover the outstanding debt and you jointly owned a house with the deceased person, for example, you may have too sell the property to meet creditors’ demands.

What about money owed to the deceased?

It’s the executor’s (or administrator’s) responsibility to decide in cases when there is money owed to the deceased person, especially when there is a written agreement in place.

But if the borrower and the lender have agreed on the debt on a casual basis, it will likely remain irrecoverable since it could be impossible to prove.

Related articles

Applying for probate: Completing Form IHT205

Lawpack on March 27, 2020

When applying for a grant of probate to administer someone’s estate after they have died, you must complete various probate forms and send them to the Probate Registry. For more information on probate see Lawpack’s DIY Probate Kit.

The main probate form to use to apply for probate is a PA1 Probate Application Form. You will also need to complete Form IHT205 if you don’t expect inheritance tax to be due on the estate.

Do you need Form IHT205?

Form IHT205 is used where:

  • the deceased died on or after 6 April 2011; and
  • the gross value of the estate for inheritance tax is less than the inheritance tax threshold (£325,000) or is less than £1,000,000, and there is no inheritance tax to pay because of spouse, civil partner or charity exemption.

Completing Form IHT205 – Probate Application Form – Short Form of Return of Estate Information

In the IHT205 form, the following information is requested:

Gifts

  • Did the deceased make gifts totalling more than £3,000 per year in the seven years prior to the date of death?
  • Did the deceased make a gift, but continue to benefit from all or part of the gift (e.g. the deceased gifted their home to a child but continued to live in it)?

Assets

  • Did the deceased give up the right to benefit from assets held in trust within seven years of the date of death?
  • Did the deceased benefit from assets held in trust?
  • Did the deceased own or benefit from assets held abroad?
  • Did the deceased hold any life assurance policies?
  • Did the deceased’s have any pension policies?
  • What is the gross value of the deceased’s assets including, cash and money held in bank accounts and savings accounts?
  • Did the deceased have any stocks and shares?
  • Did the deceased have any partnership or business interests?
  • Did the deceased have any outstanding debts?

Sending Form IHT205 to the Probate Registry

Once you have completed Form IHT205, along with Form PA1, make copies of all of the probate forms and send them to the Probate Registry. Send the original Will and the deceased’s death certificate along with them. You should also make copies of the deceased’s Will and death certificate for your own records. If you cannot deliver these documents in person at the Probate Registry, you can send them by registered post.

Other information

Applying for confirmation: Completing Form C1

Lawpack on March 27, 2020

If you want to administer an estate when someone has died in Scotland, you may need to apply to the Sheriff Court for confirmation (the Scottish equivalent of ‘probate’) so you have the authority to sort out the deceased’s affairs.

Do you need a grant of probate?

This depends on the size of the deceased’s estate and the kinds of assets in it.

Normally, a grant of probate is required if the value of the deceased’s estate (after paying the funeral account) is over £5,000.

Find out more on when a grant of probate is needed.

Applying for confirmation without a solicitor

To apply for confirmation yourself you need to complete and send a variety of probate forms to the Commissary Department of the Sheriff Court, which outline to the Sheriff Court what the deceased’s estate is worth.

Probate forms used to apply for confirmation in Scotland

To apply for confirmation in Scotland, you must complete the following probate forms:

  • Form C1 – the form of application for confirmation in Scotland, receipted where inheritance tax is payable
  • Form C5, if the gross value of the estate for inheritance tax is less than the inheritance tax threshold (£325,000) or is less than £1,000,000, and there is no inheritance tax to pay because of spouse, civil partner or charity exemption
  • Form IHT400, if the estate is not exempt from inheritance tax

Completing Form C1 – Confirmation Application Form

In the confirmation application form C1, the following information is requested:

Details of the deceased

  • The deceased’s name, address, occupation and date of birth and death

The executor

  • The executor’s name and address
  • The declaration of the executor(s) as to the accuracy of the information contained in the confirmation form

The deceased’s estate

  • An inventory of each item of estate and its value
  • A summary of the debts and expenses

Taxes

  • The taxable value of the estate. If the estate is taxable, Form C1 must be stamped by HMRC to show that all tax assessed has been paid, before the Sheriff Court will accept the form and progress the application for confirmation. The estate isn’t taxable if it qualifies as either an excepted estate, or an exempt and excepted estate, but whether taxable or not, a further form must be completed and submitted to HMRC to allow it to satisfy itself as to the position (either Form C5 or Form IHT400).

In Scotland Form C1 and Form C5 need only be signed by one of the nominated executors.

Sending Form C1 to the Sheriff Court

If inheritance tax is payable, Form C1 and Form IHT400 should both be first submitted to HM Revenue & Customs. Form C1 will be receipted by the HMRC and returned to you, allowing you to apply for confirmation from the Sheriff Court.

Application for confirmation is made to the Sheriff Clerk of the Sheriff Court in the area in which the deceased had been domiciled at their death.

Get expert guidance on applying for confirmation, plus the confirmation forms you need, with Lawpack’s DIY Probate Kit.

 

Other information

 

External links