How much money can a bank release without Confirmation in Scotland?
The main banks' limits, joint accounts, paying the funeral, and when you still need Confirmation.
Read the guideThe short answer
The bank will usually let the surviving holder keep using a joint account. But in Scotland, that does not mean the money is theirs. Ownership depends on who paid the money in and what they intended. For a married couple who both contributed, half is presumed to belong to each. If only the person who died paid in, the whole balance may belong to their estate. The deceased's share must be included in the Confirmation inventory and any inheritance tax calculation.
This is one of the areas where Scots law is quite different from the rest of the UK, and where families, and sometimes banks, get it wrong. Understanding it early avoids disputes between the surviving account holder, the executor and the other beneficiaries.
Access to the account is not the same as ownership
A joint account usually has a mandate saying that either holder can operate it, or that it passes to the survivor. When one holder dies, the bank relies on that mandate and lets the survivor carry on using the account, often after simply seeing the death certificate.
But under Scots law, the mandate is a contract with the bank about who can operate the account. It does not decide who owns the money in it. HMRC's inheritance tax manual puts it clearly: where accounts are held in joint names under Scots law, the survivorship clause does not by itself pass the ownership of the money to the survivor. The owner of the funds stays the owner unless ownership has actually been transferred, for example by a gift.
Who owns the money
| Situation | Usual position | Part of the estate |
|---|---|---|
| Married couple or civil partners who both paid in | Presumed to own the money equally | Half |
| Only the person who died paid in | The money was theirs, unless they intended to give it away | Usually all |
| Only the survivor paid in | The money was the survivor's, but they may need to prove it | Usually none |
| Unmarried joint holders, such as siblings or a parent and child | Depends on who contributed what | The deceased's contribution |
| A child added "for convenience" to help a parent | The money stays the parent's | All |
Citizens Advice Scotland describes the same approach: for spouses who both contributed, half the balance at the date of death is presumed to belong to the person who died; where only one person contributed, the balance is held to belong to that person, and a surviving holder may have to prove that they paid in all the money.
A worked example
A mother and daughter's joint account
Margaret added her daughter Fiona to her savings account so that Fiona could pay her care home bills. All the money came from Margaret's pension. When Margaret dies, the bank lets Fiona withdraw the £30,000 balance. But the money was Margaret's, so it is part of her estate. Margaret's will leaves everything equally to Fiona and her brother, so Fiona must account for the £30,000 to the executor, and her brother is entitled to half.
What the executor needs to do
- Find all the joint accounts. Look through statements, and ask each bank for details of accounts in joint names, not just sole accounts.
- Get the balance at the date of death, including interest to that date.
- Work out the deceased's share. Ask the surviving holder about who paid money in. Bank statements over several years may be needed.
- Include the share in the inventory. The deceased's share goes on the C1 inventory and into any inheritance tax calculation. See our guide on valuing an estate for Confirmation.
- Agree what happens to it. If the survivor is also the main beneficiary, the share may simply stay with them. If not, the survivor may need to pay the share to the executor for distribution.
Inheritance tax
For inheritance tax, HMRC's general guidance is to divide a joint account by the number of holders, unless it was in joint names only for convenience, in which case you use the amount the person actually owned. Its Scottish guidance goes further: if one spouse provided all the money, the whole account is included in their estate. If it then passes to the surviving spouse, the spouse exemption means no tax is due on it. If it passes to anyone else, it counts towards the estate for inheritance tax. Our guide to inheritance tax in Scotland explains the thresholds.
Common problems
- The survivor spends the money before the estate is worked out, not realising part of it belongs to the estate.
- One child is on the account and assumes the money is theirs, causing a dispute with siblings. See our guide on contesting a will for when family disputes go further.
- The account is left out of the inventory, and the estate is valued too low for inheritance tax.
- Accounts with a person who has lost capacity. If the survivor was acting under a power of attorney, their authority ends at the death. See our guide on powers of attorney after a death.
Sole accounts are different
Accounts in the deceased's sole name are frozen when the bank is told of the death. The bank will usually release money for the funeral bill, and may release small balances without Confirmation. Larger balances need Confirmation. Our guide on what a bank can release without Confirmation explains the limits.
How we can help
We can work out who owns the money in a joint account, include the right share in the inventory, and help the family agree what should happen to it, so that nobody is caught out later. Talk to our executry solicitors in Glasgow, Paisley, Renfrew, Barrhead, Hamilton, East Kilbride, Motherwell or Dumfries. Your first appointment is free.
Frequently asked questions
Does a joint account go to the survivor in Scotland?
The bank will usually let the surviving holder keep using the account, because the account mandate allows either holder to operate it. But in Scots law, the mandate does not decide who owns the money. HMRC's guidance confirms that a survivorship clause on a Scottish bank account does not by itself pass ownership of the funds. Ownership depends on who contributed the money and what they intended.
Is a joint bank account part of the estate in Scotland?
The deceased's share is. If a married couple both paid into the account, half is presumed to belong to each of them, so half the balance is part of the estate. If only the person who died paid money in, the whole balance may belong to their estate, even though the other holder can still access it.
Can the surviving account holder withdraw the money?
Usually, yes, if the bank's mandate allows it. But if some or all of the money belonged to the person who died, the survivor may have to account for it to the executor. Spending money that belonged to the estate can cause serious problems, especially if the survivor is not the only beneficiary.
Does a joint account need Confirmation?
Not usually for the bank to let the survivor use it. But the deceased's share must still be included in the inventory for Confirmation and in any inheritance tax calculation, even if the bank does not need to see the Confirmation.
What if a parent added a child to their account just to help?
If a parent added a child to their account for convenience, for example to help pay bills, and the parent provided all the money, the whole balance is usually treated as the parent's. It forms part of the parent's estate and is shared under the will or the intestacy rules, not kept by the child who was named on the account.
Need help with an estate?
Our executry solicitors can take the whole process off your hands, or answer a single question. Your first appointment is free.
This guide is general information about Scots law, correct at the date shown. It is not legal advice for your circumstances.
