How long does an executor have to settle an estate in Scotland?

When someone dies, the person appointed as an executor becomes responsible for dealing with the estate of the deceased. That means finding everything in the estate of the person who died, what they owned and what they owed, applying to the sheriff court for Confirmation, paying any debt and tax, and then distributing the estate to the beneficiaries. Confirmation is the legal document that gives the executor authority to act, and it is the Scottish equivalent of probate. In England and Wales, an executor or administrator applies for probate instead, and the rules and timescales are different.

Dealing with an estate can feel overwhelming, and it is one of the first questions families ask us: how long will it take? The honest answer depends on the size of the estate and the amount of work involved, and on how organised the deceased's affairs were, but the stages are the same for almost every estate in Scotland.

How long does it take to wind up an estate in Scotland?

As a general guide, a simple estate with a will, money in a few bank accounts and no property to sell can often be wound up in six to nine months. An estate that includes a house, investments or inheritance tax usually takes nine to twelve months. A complex estate, for example one with a business, assets abroad, missing beneficiaries or a disagreement between family members, can take eighteen months or more.

Much of the time is spent before the executor can apply for Confirmation. Until the value of the estate is known and any inheritance tax has been dealt with, the estate cannot be released and nobody can be paid. With the grant of Confirmation in hand, things usually move more quickly. An estate might also take longer at the end, while the final accounts are agreed.

The estate administration process, step by step

The table below shows the main stages of the estate administration process in Scotland and how long each one typically takes. Some stages overlap, and every estate is different, so treat these as a rough guide rather than a promise. For a task-by-task list, see our executor's checklist.

For a small estate, where the total value is £36,000 or less, there is a simpler procedure. The sheriff clerk can help the executor complete the forms, which usually makes the Confirmation stage quicker. You can read more in the guidance published by the Scottish Courts and Tribunals Service.

If the deceased person's estate in England includes money or property, a Scottish Confirmation that notes the deceased was domiciled in Scotland can usually be used there too, so there is no need to go through a separate probate process. Probate in England follows different rules, so it is worth checking with a Scottish solicitor before you start.

Key deadlines every executor in Scotland should know

Even though there is no overall deadline, executors in Scotland must meet several individual deadlines. Missing them can cost the estate money.

• 8 days: a death in Scotland must be registered within 8 days.
• End of the sixth month after death: any inheritance tax must be paid by this date, or HMRC charges interest. The tax usually has to be paid before Confirmation is granted, so this can be the first real pressure point.
• 12 months: where a full inheritance tax account is needed, it must be sent to HMRC within 12 months of the death.
• 6 months after death: executors are generally advised not to distribute the estate before this point, because creditors can still claim.
• 6 months after Confirmation: the council tax exemption on an empty home usually lasts for up to six months after Confirmation is granted, for example in Glasgow and South Lanarkshire. After that, the estate may have to pay council tax, and some councils add an empty property surcharge.
• A cohabitant's claim: if there is no will, a surviving cohabitant who wants to claim a share of the estate must apply to the court within six months of the date of death.

What can slow down the administration of an estate?

Knowing what causes delays helps executors plan for them. The most common reasons an estate takes longer are:

• No will. Someone has to petition the sheriff court to be appointed as executor-dative, and a bond of caution, a type of insurance, is usually needed first.
• Dealing with a large estate. A large estate with investments, several properties or a business that forms part of the estate simply has more to value, report and collect in.
• Selling a house. A Home Report is normally needed before the property can be marketed, and a sale in Scotland can take several months.
• Inheritance tax. Valuing the estate, claiming reliefs and paying the tax takes time, especially for a large estate.
• Missing information. If the deceased did not keep a clear note of their bank accounts, pensions and policies, tracing everything takes longer.
• Beneficiaries who are abroad or cannot be found. An executor cannot simply ignore a beneficiary and must take reasonable steps to trace them.
• Legal rights claims and disputes. A spouse, civil partner or children can claim legal rights, and family disagreements can hold everything up.
• Mistakes in the paperwork. The sheriff court returns applications with missing details, blank boxes or a photocopy of the will instead of the original. Each return adds weeks.

How long does an executor have to pay beneficiaries?

There is no set number of days or months. The executor must distribute the estate within a reasonable time, and what is reasonable depends on the estate. Most executors wait until at least six months after the date of death, and until all the debts and taxes have been paid or allowed for, before making the final distribution. Our guide on who is responsible for a parent's debts explains why that six-month wait protects the executor. If an executor is delaying without good reason, see what beneficiaries can do.

The executor is responsible for making sure that all the debts that need to be paid have been paid first, unless the estate is clearly large enough to cover everything. In that case, an executor may pay a portion of the estate to beneficiaries as an interim payment before the estate is fully wound up. Before the final distribution, the executor must make sure there are no outstanding claims, to ensure that the estate is distributed correctly. Once the last debts are settled, the executor prepares final executry accounts showing what came in, what was paid out and how the rest of the estate is distributed. Beneficiaries usually sign a discharge when they receive their share.

What happens if an estate is not settled?

If a deceased estate is left unsettled, nobody benefits, and the costs of administering the estate keep growing. Money stays frozen in the deceased's estate, a house may sit empty and costs build up. Inheritance tax paid late attracts interest, council tax may become payable once any exemption ends, and many home insurance policies restrict cover when a property has been empty for a period.

Beneficiaries who think an executor is taking too long have several options:

1. Ask for an update. An executor should be able to explain where things stand and what is still to be done.
2. Ask for accounts. Beneficiaries are entitled to see how the estate is being managed.
3. Complain about a solicitor. If a solicitor is dealing with the estate and the delay seems unreasonable, a complaint can be made to the firm and, if it is not resolved, to the Scottish Legal Complaints Commission.
4. Go to court. As a last resort, a beneficiary can raise an action of count, reckoning and payment, which asks the court to make the executor account for the estate and pay what is due, or ask the court to remove the executor. Sometimes an executor who is struggling would rather step aside, and our guide on whether an executor can refuse to act or resign explains how.

Can an executor act unfairly towards a beneficiary?

No. An executor must act in the interests of all the beneficiaries, follow the will or the rules of intestacy, and keep proper records. An executor who is also a beneficiary cannot favour themselves or anyone else. An executor who pays out too early, ignores a valid claim on the estate or mismanages the funds can be held personally liable for the loss.

Do you need a solicitor to wind up an estate in Scotland?

You do not have to use a solicitor, and for a small estate many families manage on their own. But an experienced executry solicitor can often shorten the process. If you do want help, it makes sense to use a Scottish executry solicitor rather than probate solicitors from England, because the law and the court procedure are different. We know what the sheriff court needs, we can work on several stages at once, and we know how banks, HMRC and the court handle executries. That helps avoid the returned applications and missed deadlines that cause most delays. Many solicitors, including us, offer a free first appointment. Once you have instructed a solicitor, they can tell you how long the process will take for your estate, and legal fees are normally paid from the estate. For a large estate, an estate with property or one where there is no will, professional legal advice is usually worth it.

If you need advice or a solicitor to help with winding up the estate of someone close to you, contact our executry solicitors today. Our teams in Glasgow, East Kilbride, Paisley and Renfrew can deal with the estate for you or answer a single question.

This guide is general information about Scots law, correct at the date shown. It is not legal advice for your circumstances.