Grant of Confirmation

andybw

I phoned the court first to confirm the process.  I took the C1 in physically to the court and didn't post it, but I don't think that really made any real difference.  What happened for me was that I did not pay any fees on the day. I included a covering letter with the C1 detailing what certificates I required and also included my phone number on the letter.  A few days later the court got in touch to request the fees including for each confirmation certificate and I paid via debit card over the phone.  They then started the confirmation process, and another week or so I received a call to pick up the paperwork (or they would have posted if I had said that in my covering letter).  When I picked up the paperwork I received the will back, a confirmation document(can't remember the exact title) plus all the certificates of confirmation I had asked for (which are just A4 sheets stamped and signed by the court).

It might be phoning your court before posting just in case they have any quirks for how they handle things. In any event make sure you have a covering letter with your phone number so they can get in touch with you.

williambrian

Thank you once again for your advice, and patience, I have submitted a C1 before for my mothers estate on behalf of my father, but as their lawyer had lost the will the process and the wording of the C1 was slightly different, my mothers estate was slightly smaller but more complex in that their were more institutions to deal with. Many asked for 'Confirmation' but I did not need to ask for specific certificates for single items on the inventory, they were happy with sight of the document returned with the copy of the completed C1, that reads The Sheriff Principal of North Strathclyde considering that there has been given up on Declaration a(n) inventory of the estate and effects of the deceased..................................in HER MAJESTY'S NAME AND AUTHORITY MAKES, CONSTITUTES, ORDAINS AND CONFIRMS the said (name of executor)............... 
This document makes no mention of specific items on the inventory, so I assume that this is the Grant of Confirmation document not a certificate, I think I have been confusing them and have to ask the institutions concerned if they need to see the Grant of Confirmation or certificated specific the them.

williambrian

I have been looking online for information and it seems to me that the terms Grant of Confirmation and Certificate of Confirmation are often used to mean the same thing, when in fact they are not.

buddy9

williambrian said:

 that reads The Sheriff Principal of North Strathclyde considering that there has been given up on Declaration a(n) inventory of the estate and effects of the deceased..................................in HER MAJESTY'S NAME AND AUTHORITY MAKES, CONSTITUTES, ORDAINS AND CONFIRMS the said (name of executor)............... 
This document makes no mention of specific items on the inventory, so I assume that this is the Grant of Confirmation document not a certificate, I think I have been confusing them and have to ask the institutions concerned if they need to see the Grant of Confirmation or certificated specific the them.

This is wording from a Confirmation document for an executor dative (no will). But a Confirmation document will also include a photocopy of the C1 form and inventory (other than pages 4 and 5).

By comparison a certificate will include the following text:

Confirmation was issued from the Commissariot of ……… in favour of ……

 IT IS HEREBY CERTIFIED that the said Confirmation contained inter alia the following item of estate situated in ……………………..

The Confirmation document and the certificate have the same status. The purpose of certificates is not to meet the needs of any organisation but to make it easier for the executor to administer the estate.

andybw

The handy thing with the separate certificates is that you can post each of them off as required, not worrying about having to get them back to move on to the next place, all the while having the actual confirmation document safe in your mitts.  

Lane1

Hello, Im new to this.
Im completing my C1 form but Im indecisive in relation to gifts. Ive got everything over 250 pounds for 7 years.Including a long standing payment out of normal expenditure.

But on page 14 of C3 guidance  it states "gifts within 7 years of the date of death unless otherwise exempt"

(That these get added at box 23 to give the gross amount)

Then theres a paragraph below headed
Net value for inheritance tax
The net value for IHT is the value after deduction of liabilities, but without deduction of any exemptions.

But I read in this forum that you deduct 3000 from gifts for each tax year. Which I had and was ready to submit form till I saw that paragraph. So Im confused and would welcome advice. 

buddy9

Lane1 said:

Hello, Im new to this.
Im completing my C1 form but Im indecisive in relation to gifts. Ive got everything over 250 pounds for 7 years.Including a long standing payment out of normal expenditure.

But on page 14 of C3 guidance  it states "gifts within 7 years of the date of death unless otherwise exempt"

(That these get added at box 23 to give the gross amount)

Then theres a paragraph below headed
Net value for inheritance tax
The net value for IHT is the value after deduction of liabilities, but without deduction of any exemptions.

But I read in this forum that you deduct 3000 from gifts for each tax year. Which I had and was ready to submit form till I saw that paragraph. So Im confused and would welcome advice. 

Non-exempt gifts are used in calculating the total for box 23.

However, the reference to exemptions in respect of calculating boxes 24 and 25, refers to the amounts that  are exempt from IHT due to passing to a spouse or charity etc. 

Lane1

Thanks buddy9.
To clarify I do take the yearly allownce off?

Can I ask another question in support of this.
I have one year 2017/18 with no gifts. So the allowance can be carried over to the following year 2018/19 where there is a gift and thats that  allowance used up.

But then in  year 2019/20 there are no gifts can I carry that forward for a gift in the next year 2020/21.

buddy9

I presume that this is an excepted estate (IHT400 not required).

Yes, the £3k allowance can be deducted (once a year) and it can be carried over (for the next year only) where unused.

Is the estate close to IHT territory?

Lane1

It is excepted. No its less than  £200,000.