Grant of Confirmation

buddy9

galoglas1314 said:

Getting there very slowly. I am the joint executor with a firm of solicitors. They are going to decline and send me a letter confirming that. Just wondered if anyone had any experience of that and how that should be worded on the form.

The letter is referred to in the declaration and submitted with the C1. Before posting an example declaration, could you give some information.

What is your relationship to the deceased? Do you have the original will? Are the names and addresses of the executor and deceased the same as shown in the will?

galoglas1314

I am a friend . When the will was written through this firm of lawyers they were named as an executor along with myself. There are no family . When they decline I will be sole executor and sole beneficiary.
I have the original will as the solicitors passed that to me. I have changed address since the will was written but I have followed the advice on that wording that was posted further up on this forum.

buddy9

Here is a suggested declaration style.

That I am

the execut(or/rix)-nominate of said deceased conform to (her/his) will dated the (insert date) which is produced herewith, signed and docquetted as relative hereto and that I have never been married to or in a civil partnership with the deceased. In said will I am designed as residing at (xxxxx) a previous address. In said will (xxxxxxx) was also appointed executor but declined to act conform to (letter/minute) of declinature dated (insert date) which is also produced herewith signed and docquetted as relative hereto.

The same date should be entered on the C1, the will docquet and the letter docquet.

Do not include the solicitor in box 10 of C1 page 1

galoglas1314

Thank you very much for that. Will find out soon how it goes but if I get through first time it will be thanks to what I have picked up here.

galoglas1314

buddy9 said:

Here is a suggested declaration style.

That I am

the execut(or/rix)-nominate of said deceased conform to (her/his) will dated the (insert date) which is produced herewith, signed and docquetted as relative hereto and that I have never been married to or in a civil partnership with the deceased. In said will I am designed as residing at (xxxxx) a previous address. In said will (xxxxxxx) was also appointed executor but declined to act conform to (letter/minute) of declinature dated (insert date) which is also produced herewith signed and docquetted as relative hereto.

The same date should be entered on the C1, the will docquet and the letter docquet.

Do not include the solicitor in box 10 of C1 page 1

Is there an appropriate wording for the docquet of the letter declaration from the solicitor which I now have . So fingers crossed and off to court later this week.

Lane1

Further to my posts and help. Submitted the application to Livingston Sheriff Court a week ago.
Contacted today about issues which were
1. Failed to place address against arrears and refunds. They were paid post death to current account so referenced as per current account address already listed.

2. A pension refused to pay out till confirmation initially listed as moveable in Scotland (but actually held in England)

3. Utilities were in credit but again initially listed moveable Scotland (but held England)

Resolved 2 and 3 by listing as moveable in England as both sets of monies held there. Sounds simple but its these that trip you up as a novice.

Also as already mentioned in past posts, confirmation is one thing, but if you require proof for a payment as I have, request an additional certificate of confirmation for items that you have to do that with.  £8 per seperate invertory item.

Was able to converse with Sheriff clerk after they pointed out issues after reviewing initial submission. Re-did inventory. Less than an hour later called to get payment after the new submission successfully covered what they highlighted.
So in total £276 confirmation and the £8 for additional certificate.

Very helpful and friendly. Glad its over so to speak. Told 2 to 3 weeks from now for confirmation.

Thanks to those who helped, and especially buddy9. Their help was in valuable. Great aid to the process without doubt.

buddy9

galoglas1314 said:

Is there an appropriate wording for the docquet of the letter declaration from the solicitor which I now have . So fingers crossed and off to court later this week.

The docquet should take the same form as the will docquet. eg

(insert place and date of signing)

This is the letter of declinature referred to in my declaration of this date to the Inventory of the estate of the late (insert full name)

(signature)

Aurora10

I am most grateful to have found the thread on this subject and all the contributions made to it thus far. I am the executor to my late sister's estate and have started to complete form C1 (2022). This forum has been hugely informative and helpful in progessing with this. 

As I understand it, her estate will be an excepted estate. The gross value of assets is around £180k. The reason I believe it is an excepted estate is because it is well below the IHT threshold of £325k and benefits from the unused nil rate band from her husband who died in 2011 as well as most of the residue of the estate being for the benefit of registered charities.

My query is with boxes 24 and 25 on page 5, and I should be grateful for any guidance.

Is the figure in box 24 (net value of estate for IHT) the same as the figure in box 15, page 4 (net value of the estate)?

And at box 25 (net qualifying value of estate), should that take into account the two nil rate bands for my sister and her late husband (£325k each), as well as the charity exemptions? If so, does that mean that I put a zero in this box? I presume that what I would be stating is that the net qualifying value of the estate for the purpose of IHT is nil, as no IHT is due by my calculations.

Look forward to hearing from someone.

Lane1

Aurora 10,
I had your issue about these boxes in my recent application. But your circumstances are different but similar I did my mothers C1 and my dad passed in 2011.

What I learned from others is, the inventory total is the amount for confirmation.
You subtract from confirmation total funeral costs and liabilities. Giving net. estate. {boxes 11 to 15}

In 23 and 24,... its your confirmation total amount again plus non exempt gifts as a gross figure {23} .....

minus the funeral and liabilities (again). {24}

Thats as far as I went in my case. And it was an excepted estate.

The purpose for IHT is you evidencing the value as (per the target of 325000) its either under or over.

Box 25  I believe is to do with what your talking about to reduce the value further. But surely after 12 years your sister has everything and its all based on her. Excepted estate isnt all about being under 325000. The guidance gives you that info.
Im not and expert and this should be taken with that in mind. 

buddy9

Aurora10 said:

As I understand it, her estate will be an excepted estate. The gross value of assets is around £180k. The reason I believe it is an excepted estate is because it is well below the IHT threshold of £325k and benefits from the unused nil rate band from her husband who died in 2011 as well as most of the residue of the estate being for the benefit of registered charities.

My query is with boxes 24 and 25 on page 5, and I should be grateful for any guidance.

Is the figure in box 24 (net value of estate for IHT) the same as the figure in box 15, page 4 (net value of the estate)?

And at box 25 (net qualifying value of estate), should that take into account the two nil rate bands for my sister and her late husband (£325k each), as well as the charity exemptions? If so, does that mean that I put a zero in this box? I presume that what I would be stating is that the net qualifying value of the estate for the purpose of IHT is nil, as no IHT is due by my calculations.

For many estates the value of box 24 will be the same as box 15. But where the estate calculation for IHT purposes includes items that do not appear on the inventory - such as non-exempt gifts, or property which passes by survivorship - then boxes 23 and 24 need to take these into account and the totals will be different.

In your case, once you have established a value for box 24, subtract from this, the amount passing to registered charities to give a value for box 25.

On the basis of the information given, with a NQV less than £325k, then this is an excepted estate. Deceased spouse’s transferable allowance not relevant because not needed.