Administering an estate after the loss of a loved one can feel complex and daunting, especially if you are new to the executry process in Scotland. This step-by-step guide explains in simple terms how to deal with estates and provides clear, practical instructions to help you navigate your responsibilities as an executor or bereaved family member.

If you need assistance at any stage, Eden Legal’s experienced executry lawyers are here to help and guide you.

How to Deal with Estates in Scotland: The Executry Process

1. Register the Death

  • The death should be registered at the local registration office within eight days.
  • You’ll need the medical certificate of cause of death and personal details of the deceased.
  • The registrar will provide the death certificate, which you’ll need for legal and financial matters.

2. Locate the Will

  • Search for the original will. It may be stored at home, with a solicitor, or at a bank.
  • The will names the executor – this person is responsible for administering the estate.
  • If no will is found, the estate is “intestate” and an application to court will be needed to appoint an executor dative.

3. Identify and Value Assets and Debts

  • Make a list of all assets of the deceased as at the date of death. This should include all property, bank accounts, investments, life insurance, vehicles, and valuable possessions.
  • Identify all debts and liabilities – for example, mortgages, credit cards, outstanding bills or loans.
  • Contact all banks, pension providers, utility companies, and insurers to advise them of the death and confirm account balances.

4. Apply for Confirmation

  • Prepare an inventory of the estate, listing all of the assets.
  • Complete the necessary tax forms, including inheritance tax returns if the estate is large.
  • Submit the application for Confirmation to the local Sheriff Court – this is the Scottish equivalent of probate and gives the executor authority to deal with the assets.

5. Settle Debts and Taxes

  • Use estate funds to pay any outstanding debts and bills.
  • Pay any inheritance tax or income tax due from the estate.
  • Keep clear records of all payments.

6. Distribute the Estate

  • Once debts and taxes are paid, assets can be transferred according to the will or laws of intestacy.
  • This may include cash payments, transfer of property, and giving personal items to the correct beneficiaries.
  • Ensure legal documents such as property title deeds are updated as needed.

7. Complete Final Accounts and Close the Estate

  • Prepare a detailed statement of all money received and paid out by the estate.
  • Share the final accounts with the beneficiaries.
  • When all matters are resolved, the executry process is complete.

Tips for Executors and Families

  • Keep a detailed log of all correspondence, decisions, payments, and transfers.
  • Seek legal advice for guidance and support, especially if estates are complicated or disputed.
  • Communicate regularly with beneficiaries to keep them informed.
  • Act in the best interests of all beneficiaries and avoid any conflict of interest.
  • Do not distribute assets until all debts and taxes are settled.

When to Seek Professional Help

You may particularly wish to speak to a solicitor if:

  • The estate is large or involves property and assets in different countries.
  • There is no will or the will is unclear.
  • There are disagreements among family members.
  • There are complex tax or business assets involved.

Frequently Asked Questions

1. What is ‘Confirmation’ in Scotland?

Confirmation is the legal document issued by the Sheriff Court that gives the executor authority to administer the deceased’s estate.

2. How long does the executry process take in Scotland?

Most estates take between 6 to 18 months to complete, depending on their size and complexity.

3. What happens if there is no will?

If no will exists, the court will appoint an executor dative and the estate is distributed according to Scottish intestacy law.

4. Do all estates need confirmation?

Small estates (typically under £36,000) may not need confirmation, but most will.

5. What if the estate includes foreign assets?

Dealing with assets in other countries can add complexity. Legal advice is strongly recommended in these situations.

Contact Eden Legal for Help with Estates

If you need guidance on any stage of the executry process, Eden Legal’s specialists in administering Scottish estates are here to guide and support you. Contact us today for clear, practical advice on dealing with estates in Scotland.