What does an executor have to do in Scotland?
A step-by-step checklist from registering the death to the final accounts, with the key deadlines.
Read the guideBeing an executor involves dozens of tasks, strict deadlines and personal responsibility for getting it right. Many executors are also grieving, working and looking after family, and our guide to bereavement support in our areas lists free local help. Our full estate administration service means one team deals with every part of the executry, and you always know where things stand.
What is included
- Registering the death with Tell Us Once, securing the house and applying for the council tax exemption
- Finding the will, tracing assets and valuing everything at the date of death
- Inheritance tax, including the full HMRC account where needed
- Applying for Confirmation, and petitioning for appointment if there is no will
- Collecting in bank accounts, pensions, policies and investments
- Selling or transferring the house, with our conveyancing team
- Paying the funeral bill and debts, and waiting out the six-month period for creditors
- Dealing with legal rights for children and a surviving spouse
- Income tax and capital gains tax for the estate during the administration
- Estate accounts, receipts and final distribution to the beneficiaries
How it works
- Free first appointment, at one of our offices or by phone. We explain the process and give you a written estimate.
- We take over the paperwork. Post, calls and forms come to us, not to you.
- Regular updates. We keep you informed at each stage and ask for your decisions when they are needed.
- Final accounts. You approve the accounts before the estate is paid out.
Why executors choose a solicitor
An executor who pays out too early, misses a debt or overlooks a legal rights claim can be personally liable. Using a solicitor reduces that risk and usually makes the process faster, because we deal with the same courts, banks and HMRC teams every week. Our fees are normally paid from the estate. Our guide to how much executry costs explains typical fees. If you are a beneficiary and the executor is not getting on with the job, see our guide on what beneficiaries can do.
