What does an executor have to do in Scotland?

An executor is the person responsible for winding up the estate of someone who has died. In Scotland, an executor is either named in the will, called an executor-nominate, or appointed by the court when there is no will, called an executor-dative. Either way, the duties are the same. You must collect in the estate, pay what is owed, and pass on what is left to the people entitled to it. You are personally responsible for doing that properly, which is why it helps to take it one stage at a time.

Stage 1: the first days and weeks

1. Register the death. In Scotland, a death must be registered within eight days. The registrar can also give you a Tell Us Once reference, which lets you notify many government departments in one go. Our guide on how to register a death explains the process in each local council area.
2. Arrange the funeral. Check whether the person left funeral wishes or had a pre-paid plan. Reasonable funeral costs are paid from the estate, and most banks will pay the funeral director directly.
3. Find the will. Check the person's papers and contact any solicitor they used. Our guide on how to find out if someone left a will explains where to look. If there is no will, someone will need to be appointed by the court, as explained in our guide on becoming an executor when there is no will.
4. Decide whether you will act. You do not have to accept the role. If you do not want it, say so early. See our guide on whether an executor can refuse to act.
5. Secure the property. Lock up the house, keep keys safe, turn off water if it will be empty, and remove valuables. Tell the home insurer straight away, because cover can be restricted once a house is empty.
6. Apply for the council tax exemption on an empty home, and redirect the person's post. See our guide to council tax after a death.
7. Do not pay out or give away anything yet. Taking money or belongings from the estate without authority can make you personally liable. This applies to anyone who managed the person's money under a power of attorney too, because a power of attorney ends on death.

Stage 2: find out what the estate is worth

1. List every asset. Bank and building society accounts, the house, pensions, life policies, shares, Premium Bonds, cars and valuable belongings.
2. Write to each organisation with a copy of the death certificate, asking for the value at the date of death, including interest to that date.
3. Get the house valued at its open market value at the date of death, and check how the title was held. A house owned jointly with a survivorship destination passes automatically to the other owner.
4. List the debts, including utility bills, council tax, credit cards, loans, care home fees and any tax owed. Our guide on a parent's debts explains how debts are dealt with.
5. Check which banks will release money without Confirmation. Our guide to bank limits without Confirmation sets out the main banks' figures.

Stage 3: inheritance tax and Confirmation

1. Check whether inheritance tax is due. Most estates are excepted estates, where no tax is due and no full tax account is needed. Otherwise, you must complete an inheritance tax account and pay at least some of the tax before Confirmation can be granted.
2. Complete the Confirmation inventory, form C1, listing every asset with its value.
3. Lodge the application with the sheriff court for the area where the person lived, with the will, the death certificate and the court fee. The fee is nothing up to £50,000, £351 from £50,000 to £250,000, and £705 above that.
4. Order enough certificates of Confirmation. Each bank or company usually needs to see Confirmation, and certificates for individual assets let you deal with several at once. They cost £10 each if ordered with the inventory.

For estates of £36,000 or less, the sheriff clerk can help you prepare the inventory. Our guide on applying for Confirmation without a solicitor covers both routes.

Stage 4: collect in and manage the estate

1. Open an executry bank account in the executors' names, and pay the money you collect into it. Keep the estate's money separate from your own.
2. Send Confirmation, or the certificates, to each bank and company and ask them to close the accounts and pay the balance to the executry account.
3. Sell or transfer the house. You can market it before Confirmation, but the sale cannot complete until you have it. A house can also be transferred to a beneficiary without a sale. See our guide on whether an executor can sell a house before Confirmation.
4. Deal with the person's own tax. Make sure any income tax up to the date of death is settled, including a final Self Assessment return if they filled one in, and claim any refund due.
5. Deal with the estate's tax. Income the estate receives after the death, such as interest or rent, may be taxable. From 6 April 2024, if the estate's income is £500 or less in a tax year, it does not need to be reported to HMRC. Simple estates can report any tax by letter at the end, if the estate was worth less than £2.5 million, the total income tax and capital gains tax is less than £10,000, and no more than £500,000 of assets were sold in any tax year. Otherwise, the estate must be registered with HMRC and a tax return filed. See our guide on whether executors need to file a tax return.
6. Watch for capital gains tax. If a property or shares are sold for more than their value at the date of death, capital gains tax may be due. For residential property, gains must usually be reported within 60 days of the sale completing.

Stage 5: pay the debts and wait for creditors

1. Pay the debts from the executry account, starting with the funeral and the costs of administering the estate. Keep receipts.
2. Wait six months from the date of death before distributing the estate. This is the established practice in Scotland, so that creditors have time to claim. If you pay out earlier and a debt appears, you may have to pay it yourself. Our guide to time limits for claims against an estate explains who can still claim after that.
3. If there is not enough money to pay all the debts, stop and take advice. There are strict rules about the order in which creditors are paid.

Stage 6: legal rights and distribution

1. Deal with legal rights. Children and a surviving spouse or civil partner are entitled to claim legal rights from the moveable estate, whatever the will says. You must tell them what they are entitled to and get their decision in writing. Our guide on whether you can disinherit a child explains how.
2. Pay the specific legacies left in the will, such as sums of money or particular items.
3. Pay the residue, the rest of the estate, to the residuary beneficiaries, or to the people entitled under the intestacy rules if there is no will.
4. Get a signed receipt or discharge from each beneficiary when you pay them.
5. Consider any variation. If beneficiaries want to redirect what they receive, a deed of variation must be made within two years of the death.

Stage 7: finish the executry

1. Prepare the final estate accounts, showing everything received, everything paid out, and how the balance was divided.
2. Send them to the residuary beneficiaries for approval.
3. Close the estate with HMRC if it was registered, and give beneficiaries a statement of any income tax paid on their share.
4. Close the executry bank account and keep the estate records safely for several years in case any question arises.

Key deadlines for executors in Scotland

An executor's duties in a nutshell

• Act in the interests of all the beneficiaries, not just yourself or one family member.
• Follow the will, or the intestacy rules if there is no will.
• Keep proper records of everything received and paid.
• Act with reasonable speed. There is no fixed deadline, but beneficiaries can take action if an estate is left unsettled. See our guide on how long an executor has to settle an estate.
• Keep beneficiaries informed about progress and any delays.

How we can help

You can do as much or as little of this yourself as you like. We can handle the whole executry, or just the stages you would rather not deal with, such as Confirmation, the house, the tax or legal rights. Our guide to how much executry costs explains typical fees, and your first consultation with us is free. Talk to our executry solicitors in Glasgow, Hamilton, East Kilbride or Dumfries. We also act for executors across Paisley, Renfrew, Barrhead and Motherwell.

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