Grant of Confirmation

buddy9

GSS20 said:

Feefmac said:

I hope I'm not repeating a question which has already been answered - I have looked through the conversations here but no success.  I'm struggling to understand the differences in figures wanted in boxes 23, 24 and 25.  Box 11 has the total of the house value and several bank accounts. Box 12 has the funeral expenses, giving me a net value in box 15.  How do these transfer to boxes 23, 24 and 25?  The total estate comes under the IHT threshold. Thank for any help!

Box 23 is the same figure as box 15, box 21 and box 11 same figure, box 24 making assumptions no inheritance tax and that the estate is excepted estate then you tick yes for excepted estate and no for the rest. Box 25 is 0.00 for no tax.

GSS20, I think you are offering a response based on the older version of form C1.

Feefmac, would it be correct to say that your question relates to the 2022 version of form C1, and that therefore your father's death occured this year?

GSS20

buddy9 said:

GSS20 said:

Feefmac said:

I hope I'm not repeating a question which has already been answered - I have looked through the conversations here but no success.  I'm struggling to understand the differences in figures wanted in boxes 23, 24 and 25.  Box 11 has the total of the house value and several bank accounts. Box 12 has the funeral expenses, giving me a net value in box 15.  How do these transfer to boxes 23, 24 and 25?  The total estate comes under the IHT threshold. Thank for any help!

Box 23 is the same figure as box 15, box 21 and box 11 same figure, box 24 making assumptions no inheritance tax and that the estate is excepted estate then you tick yes for excepted estate and no for the rest. Box 25 is 0.00 for no tax.

GSS20, I think you are offering a response based on the older version of form C1.

Feefmac, would it be correct to say that your question relates to the 2022 version of form C1, and that therefore your father's death occured this year?

Apologies forgot about the new forms from Jan 22. Yes my answer refers to pre 22 deaths.

Feefmac

buddy9 said:

GSS20 said:Box 23 is the same figure as box 15, box 21 and box 11 same figure, box 24 making assumptions no inheritance tax and that the estate is excepted estate then you tick yes for excepted estate and no for the rest. Box 25 is 0.00 for no tax.

GSS20, I think you are offering a response based on the older version of form C1.

Feefmac, would it be correct to say that your question relates to the 2022 version of form C1, and that therefore your father's death occured this year?

Yes, that's right. My father died on 6th January this year.

buddy9

Feefmac

This is my opinion on how totals should be calculated.

An estate has a value for Confirmation purposes and this may be different to the estate value for IHT purposes therefore totals do not always carry across, it depends on individual circumstances. For example, items such as non-exempt gifts made by a deceased or a share of a house that is inherited by survivorship will not be included on a C1 inventory and do not affect the value of the estate for Confirmation, but they do affect estate values for IHT purposes.

So for box 23, you should check the bullet list on page 14 of C3 (2022) - if none are relevant to your late father’s situation, just copy the gross and net values across. But if one or more of the bullets apply, you should adjust the totals accordingly.

Any part of an estate that is inherited by a spouse or by a charity is exempt from IHT. Where this is relevant, the exempt amount is deducted to give the net qualifying value in box 25. If not relevant, box 25 should equal box 24.

Feefmac

buddy9 said:

Feefmac

This is my opinion on how totals should be calculated.

An estate has a value for Confirmation purposes and this may be different to the estate value for IHT purposes therefore totals do not always carry across, it depends on individual circumstances. For example, items such as non-exempt gifts made by a deceased or a share of a house that is inherited by survivorship will not be included on a C1 inventory and do not affect the value of the estate for Confirmation, but they do affect estate values for IHT purposes.

So for box 23, you should check the bullet list on page 14 of C3 (2022) - if none are relevant to your late father’s situation, just copy the gross and net values across. But if one or more of the bullets apply, you should adjust the totals accordingly.

Any part of an estate that is inherited by a spouse or by a charity is exempt from IHT. Where this is relevant, the exempt amount is deducted to give the net qualifying value in box 25. If not relevant, box 25 should equal box 24.

That makes sense, thanks very much for your help!

Sharrows_Shadow

Thank you buddy9

I tried to quote your post but it wouldn't let me post.

What you suggested was close. I had filled in the form with similar wording but it was rejected. I got the book Currie on Confirmation of Executors 9th Edition and looked at the pages suggested and I managed to make sense, only just of the gobbledegook they use as legal speak.

No further documents were required to be sent in, just the Will.

This is what has now been accepted, firstly by email and now printed and sent in. Fingers crossed they think less that two weeks.

Declaration by
I was told I was only to use my current name and address here. 

2. That I am
Executrix Nominate and daughter of the said deceased conform to the Will dated 00th March, 1994 which Will is hereby produced, docquetted and signed by me as relative hereto.
The said (Mrs my name now) is named in the Will as (Mrs my name before) and is designed in the said Will as residing at (my old address) and now resides at (my new address), there.
(My dads name) is designed as residing sometime at (his old address) and latterly at (his latest address).

and now resides at (my new address), there. You may think the use of comma and there at the end of this sentence is a typo but I assure you it's required. Why? no idea it just says so in the book.

I hope this is of use to anyone who has a will with a different name or address than they are now. Including the deceased as this also has to be written in 2.

FranckD

Hi,

I've just had the confirmation/inventory forms relating to my late sister's estate returned by Glasgow Commissary with the less than helpful:

“The forms contain errors and/or omissions. Employees of Scottish Courts and Tribunal services are not legally qualified and are therefore unable to assist with the completion of confirmation forms where the estate exceeds the value of £36,000. You may wish to consult a solicitor prior to re-submitting the application.”

I was pretty sure I'd completed the forms correctly, using advice on this forum where I was uncertain. But obviously my confidence was misplaced!  I've gone through my submission again (C1 & C5 forms, docquetted will, death certificate, three forms of ID) and still can't see what might be wrong/missing. The 'Commissary Says No' response without at least giving some hints as to why is ridiculous beyond belief. But my ranting isn't going to fix it. 

Before I resort to asking a solicitor to review what I've done, does anyone have any experience of dealing with the Glasgow Commissary? Any specific layout/wording/info provided you fell foul of?  Ideally if anyone can provide me redacted C1/C5 forms successfully submitted to Glasgow Commissary to check against that would be fantastic.

Thanks in advance for any help.

buddy9

Its a very poor response from SCTS that doesn't identify where the errors or omissions are.

I would be happy to comment on anything by p.m. if this would help.

Gers

I agree, but that's the (poor) system.  I used a solicitor to submit my application even though I did all the groundwork.  He certainly ensured that the forms were completed in the way that the Glasgow Sheriff Court accepted. 

Sorry that I can't help more, it may well be the doquet that's the problem, I would never have got it right as I think it's very specific, so for me it was worth the fee. 

Sharrows_Shadow

FranckD said:

Hi,

I've just had the confirmation/inventory forms relating to my late sister's estate returned by Glasgow Commissary with the less than helpful:

“The forms contain errors and/or omissions. Employees of Scottish Courts and Tribunal services are not legally qualified and are therefore unable to assist with the completion of confirmation forms where the estate exceeds the value of £36,000. You may wish to consult a solicitor prior to re-submitting the application.”

I was pretty sure I'd completed the forms correctly, using advice on this forum where I was uncertain. But obviously my confidence was misplaced!  I've gone through my submission again (C1 & C5 forms, docquetted will, death certificate, three forms of ID) and still can't see what might be wrong/missing. The 'Commissary Says No' response without at least giving some hints as to why is ridiculous beyond belief. But my ranting isn't going to fix it. 

Before I resort to asking a solicitor to review what I've done, does anyone have any experience of dealing with the Glasgow Commissary? Any specific layout/wording/info provided you fell foul of?  Ideally if anyone can provide me redacted C1/C5 forms successfully submitted to Glasgow Commissary to check against that would be fantastic.

Thanks in advance for any help.

Most of this post relates to deaths before January 2022 and as the forms have changed maybe that's the problem? 
Also you can email back asking for pointers as to where you've gone wrong. Good luck