- This is a legal document to authorise executors to receive money and other property belonging to the estate of the deceased from other parties (e.g., the bank) to administer and distribute according to the law.
The process of Confirmation begins by obtaining the correct inventory form (Form C1), which can be obtained from the following.
Capital Taxes Office (Meldrum House, 15 Drumsheugh Gardens, EDINBURGH EH3 7UG, tel: 0131 777 4050/60).
HM Commissary Office (27 Chambers Street, EDINBURGH EH1 1LB, tel: 0131 225 2525).
- Any main post office in Scotland.
Confirmation is obtained from the Sheriff Court for the Sheriff Court District in which the deceased was regarded as having his or her permanent home on the date of death.
Scotland, England, Wales and Northern Ireland are each separate domiciles and have their own procedures.
Special rules apply if the deceased was not domiciled in the UK (e.g., the Channel Islands and the Isles of Man).
In Scotland, commissary business is dealt with at some, but not all of the Sheriff Courts within each of the following 6 Sheriffdoms.
The Sheriffdom of Grampian, Highland and Islands
The Sheriffdom of Tayside, Central and Fife
The Sheriffdom of Lothian and Borders
The Sheriffdom of Glasgow and Strathkelvin
The Sheriffdom of North Strathclyde
The Sheriffdom of South Strathclyde, Dumfries and Galloway
If the person is the executor of a small estate, they may choose to:
employ a solicitor to obtain Confirmation from the Court (as with a larger estate). obtain Confirmation without a solicitor (in which case the Sheriff Clerk will assist and prepare the documents). It is advisable to check early on to ensure that the correct information is obtained by contacting the Sheriff Clerk's office to arrange an appointment.
The advantage of not employing a solicitor to obtain Confirmation is that there are no solicitor's fees. Only the statutory Confirmation fee will need to be paid before Confirmation is issued. However, even if Confirmation is obtained without a solicitor, it may be necessary to employ a solicitor to assist in interpreting the will and dividing up the estate.
It is important to note after Confirmation of a small estate has been obtained, the Sheriff Clerk is not able to assist the executor any further.
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