How to Avoid Delays in a Scottish Confirmation Application

1. Ensure the Estate Inventory Is Accurate

One of the most common reasons for delay is an incorrect or incomplete inventory of assets.

Executors must list every asset held by the deceased at the date of death, including:

• Bank and building society accounts
• Property and land
• Investments and shares
• Life policies payable to the estate
• Vehicles or valuable possessions

Each item must include a clear valuation at the date of death. Missing assets or inaccurate values can lead to the court requesting amendments.

Working with a solicitor ensures the inventory is prepared correctly from the outset.

2. Obtain Proper Valuations Early

Valuing estate assets is essential before submitting a Confirmation application.

Delays frequently occur when executors wait too long to obtain:

• Property valuations
• Share portfolio valuations
• Business or partnership valuations

Property values are particularly important for estates that may have inheritance tax implications.

Obtaining valuations early allows the application to be prepared without unnecessary interruptions.

3. Complete Inheritance Tax Forms Correctly

Even where no inheritance tax is due, executors must complete the correct HMRC inheritance tax forms.

In Scotland, this typically involves:

• Form C1 for the Confirmation application
• Form C5 for excepted estates (for deaths prior to 1 January 2022)
• Full inheritance tax accounts for larger estates

Errors in these forms are one of the main reasons applications are returned by the Sheriff Court.

Solicitors experienced in estate administration can ensure the forms are accurate and submitted correctly.

4. Confirm the Executor’s Legal Authority

The executor must have the legal authority to apply for Confirmation.

This can sometimes cause complications when:

• The will does not clearly appoint an executor
• The appointed executor has died
• Multiple executors are named but not all wish to act

If there is no Will or no executor is appointed in the will, an individual may need to apply to the court to be appointed as executor dative.

Addressing these issues early prevents delays later in the process.

5. Locate the Original Will

The original will is usually required when applying for Confirmation.

Delays can arise when:

• The will cannot be located
• Multiple versions of the will exist
• Only a copy of the will is available

If the original will cannot be found, additional legal steps may be required before Confirmation can proceed.

Solicitors can assist with tracing the will or preparing the necessary documentation if only a copy exists.

6. Check for Foreign Assets or Complex Estates

Some estates are more complex than others. For example, delays can arise if the deceased owned:

• Property outside Scotland
• Foreign bank accounts
• Business interests
• Trust assets

These situations may require additional legal documentation or coordination with other jurisdictions.

Seeking professional advice early can prevent complications during the application process.

7. Submit a Complete Application to the Sheriff Court

The Sheriff Court will only grant Confirmation if the application is complete and accurate.

A typical application includes:

• The completed C1 form (and c5 if applicable)
• The inheritance tax form
• The original will and any codicils
• The death certificate
• The estate inventory 

If any of these documents are missing or incorrect, the court may return the application for amendment.

Preparing the application carefully helps avoid this outcome.

8. Consider Professional Assistance

Many executors are surprised by how detailed the Confirmation process can be.

While it is possible to apply without legal help, mistakes often result in significant delays and additional stress during an already difficult time.

By instructing a solicitor, you can ensure:

• The estate inventory is accurate
• All legal forms are completed correctly
• The application is submitted efficiently
• Potential issues are resolved quickly

This can often reduce the time required to obtain Confirmation.