Grant of Confirmation

buddy9

emilylemon said:

1.  My mother's address and my address are not up-to-date in the Will.
eased residing sometime at <old address as in will>  and latterly at <new address>, dated 31/03/2009 which is produced herewith, docquetted and signed by me as relative hereto. In said Will, I am described as <me as named in the will> residing sometime at <old address as in will> and now resides at <current address>.

Can I ask.

While your address is different, is your name also different that as stated in the will?

I presume you have the original will.

emilylemon

Buddy9, my name is correct in the Will. Yes, I have the Will.

emilylemon

Thanks GhibliFan. Yes, I found my wording from this forum but there are a few variations. It all seems to be down to nit picking detail to get through so I didn’t want to mess up. The more I read, the more doubt I have. I’ve got the guidance booklet but that’s not exactly clear in places. If I’d just used that and not found this forum, I wouldn’t have had a chance.
I’ll take your advice and add in the valuation details. 

Thanks for the support.

buddy9

emilylemon

Suggestions relevant to the address issue

In the box at top of page 2

[your name], daughter of the said deceased, residing sometime at [will address], and now resides at [present address]

In para 1 of page 2

[mother’s name] residing sometime at [will address] and latterly at [address]

In para 2 of page 2

That I am

[ your name] the executrix nominate of the deceased conform to her will dated the thirty first of March 2009  herewith exhibited, docquetted and signed as relative hereto and that I am the daughter of the deceased. In said will the deceased is designed as residing at [address] a former address, and the said [your name] is designed as residing at [ address ] a former address.

If your sister is a substitute executor then she is not mentioned in the C1.

willie120c

@emilylemon
When completing the Inventory Part I formatted it as below:
I never used any Addresses for the Banks.

 

buddy9

emilylemon said:

Concerned by box 25 now.  I'm under IHT threshold so that is an excepted estate, so what do I put in here?  Zero or same figure as box 24?

The value for box 25 will be the same as box 24 unless some estate passes to a spouse, civil partner or a charity.

(The fact that IHT is not payable does not on its own make it an excepted estate. An excepted estate is one where there is no IHT payable and no requirement to submit an account (IHT400) to HMRC. Guidance form C3 explains.)

emilylemon

Thanks Buddy9 and willie120c. Suggested wording so much better now and I’ve got a few tips from seeing the other submission. 

I’ve got a bit confused from the box 25 area as starting this thread, box numbers are referred to that don’t correspond to current form (ie question is no longer a value response). I think the 2022 form has subtlety moved out by a question perhaps? I read C3 but had taken a note from forum that someone said put 0.00 in there if not applicable for IHT so did think that wasn’t quite right.

So box 24 (I deducted funeral costs which I paid so it is less than box 23) is the amount in box 25 and is what I put in box 6. 

Goodness, that could be it!
I’ll post Tuesday and let you know how I get on. You’ve no idea how all your little bits of advice has helped.

Kirsty73

So happy to have found this thread! There is so little information out there on this and this has helped on a lot of points but I wonder if anyone can help with how I list the Heritable Estate in Scotland in this case:

My father passed away recently and had gifted with reservation his one half share of his house equally to myself and my brother 2 years ago. My mum is still alive and owns the other half of the house.

I know I need to list his half of the house on C1 but I am not sure what the appropriate wording would be. I found the text below in an earlier post but not sure how I should word it for my circumstance as mine and my brothers names are on the deeds, not my dads.

Subjects at <address of house> being the subjects registered at the land registry of Scotland under title number <title number of the deeds > on <date the deeds were registered>.
Place the estimated full value of the house in the 'Price of shares column'.

Next line: "Whereof the deceased's one half share" Place half the value (assuming equally owned) in the last column.

Thanks is advance for any insights!

Skibunny40

I don't think you need to list the house at all on the C1 as he didn't own any part of it at the time of his death, if I've understood correctly. However, there's another part (sorry, can't remember  the form off the top of my head) where you write anything he gave away in the  7 years before his death, in case there are inheritance tax implications. 
However I'm just going from memory, so could be completely wrong!

buddy9

Kirsty73 said:

My father passed away recently and had gifted with reservation his one half share of his house equally to myself and my brother 2 years ago. My mum is still alive and owns the other half of the house.

I know I need to list his half of the house on C1 but I am not sure what the appropriate wording would be. I found the text below in an earlier post but not sure how I should word it for my circumstance as mine and my brothers names are on the deeds, not my dads.

What is the reason that you think the house share needs to be listed?

If your father gifted his share of the house two years ago and the title was changed, then he did not own the share at the time of death and it does not form part of his estate for confirmation. I cannot immediately see why it would be listed on the inventory.

As a gift it would however be taken into account in determining whether IHT is payable and whether this would be an excepted estate.