Confirmation, not probate

Scotland does not grant probate. The sheriff court grants confirmation, which authorises the executor to deal with the deceased’s assets. The application is made on an inventory of the whole estate, item by item, and the court will not grant confirmation until that inventory is complete and accurate.

Where the time goes

A straightforward estate with no property and no tax is often concluded within four to six months. An estate with a house to sell, or with inheritance tax to pay, commonly takes nine to twelve months, and contested estates take longer.

What causes delay

Inheritance tax is the usual culprit, because the tax must generally be paid before confirmation issues, which creates the awkward position of needing money from an estate you cannot yet access. There are instalment options for property and the direct payment scheme allows banks to release funds to HMRC.

Beyond tax: a missing or invalid will, a bond of caution where there is no will, property that will not sell, foreign assets, unknown liabilities, and legal rights claims by a spouse or children which have a long window in which to be made.

When confirmation is not needed

Where the estate is small, the sheriff clerk provides a small estates service and will help complete the paperwork without a solicitor. Assets held in joint names with a survivorship destination pass automatically, and some banks release modest balances without confirmation. It is always worth checking before assuming a full application is required.

If you are the executor

The role carries personal liability. An executor who distributes an estate and later discovers a debt, a further beneficiary or a legal rights claim may be personally answerable. Advertising for creditors, and waiting the appropriate period before distributing, is protection worth taking. So is taking advice before distributing an estate where anyone is likely to claim.