Grant of Confirmation

buddy9

Goldie1107 said:

Thank you all for your prompt and helpful responses. I do have more questions! One of my mother’s middle names is misspelt on the Will. How and where would I indicate that on the form, given that all other documents have the correct spelling? Also, my own name as executor has the first and middle names joined by a hyphen in the Will - also not correct. Is that important enough to be mentioned on the form? 

Misspellings should be identified in the declaration. I don’t see any negatives in also referring to the incorrect hyphenation.

Here is a suggestion for inclusion in the declaration (para 2 of page 2)

In the said will, my name is incorrectly hyphenated as (xxxxx) and the deceased’s name is incorrectly spelt (xxxxx).

25night

I am so glad I have found this forum.

My husband passed away 10 months ago and I have been swamped with everything that needs to be dealt with, including obtaining Confirmation. I have attempted to complete the Confirmation document on numerous occasions and have just given up. Finding this Forum recently has been such a relief for me and I have at last managed to start completing the form.

I have read through all of the 52 pages here and have not found answers to the following questions and I hope someone can help me. Apologise if I have missed the relevant information, but my concentration levels are not as good as they once were.

Here are my questions -

Is there a time limit for submitting the Confirmation papers to the Court?

Heritable Estate in Scotland

We have property which contain a survivorship clause. I understand from what I have read here that this means that ownership of the properties will automatically pass to me and that they do not form part of the estate. Does this mean that I do not have to list the properties on the Confirmation document at all and enter NIL as the Total figure for Heritable Estate in Scotland? Do I append a comment mentioning the survivorship clause?

However, having just read Buddy9’s response to Aurora10 on 21July2023 (page 50) detailed below, do I list the property values (50% spouse’s share) in box 23 on page 5? The more I read the more confused I am becoming.

“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.”

Thank you in advance for any guidance you can give me.

buddy9

25night said:

Heritable Estate in Scotland

We have property which contain a survivorship clause. I understand from what I have read here that this means that ownership of the properties will automatically pass to me and that they do not form part of the estate. Does this mean that I do not have to list the properties on the Confirmation document at all and enter NIL as the Total figure for Heritable Estate in Scotland? Do I append a comment mentioning the survivorship clause?

Property which passes by survivorship (special destination) is not listed in the inventory and is not otherwise referenced - no need to append anything. So potentially heritable estate in the inventory could be nil. The share of the property value is however taken into account in calculating the value of the estate for Inheritance Tax purposes and it should therefore be included in the calculation of box 23 (see page 7 of the guidance (C3)).

25night

buddy9 said:

25night said:

Heritable Estate in Scotland

We have property which contain a survivorship clause. I understand from what I have read here that this means that ownership of the properties will automatically pass to me and that they do not form part of the estate. Does this mean that I do not have to list the properties on the Confirmation document at all and enter NIL as the Total figure for Heritable Estate in Scotland? Do I append a comment mentioning the survivorship clause?

Property which passes by survivorship (special destination) is not listed in the inventory and is not otherwise referenced - no need to append anything. So potentially heritable estate in the inventory could be nil. The share of the property value is however taken into account in calculating the value of the estate for Inheritance Tax purposes and it should therefore be included in the calculation of box 23 (see page 3 of the guidance (C3)).

Thank you so much buddy9 for clarifying this for me. Yes, in my case heritable estate is nil in the Inventory. I am still a bit unclear though regarding the figure for box 23 – does only the value of joint property passing by survivorship go in box 23, or is the net value of estate for confirmation figure in box 15 included here too? Page 14 of the C3(2006) (2022) notes seems to suggest that I only need to indicate the value of joint property passing by survivorship but I would be grateful if you could advise me on this.

I am not sure what to enter in box 24. All of the estate will pass to me, the deceased’s spouse, so my understanding is this will be an excepted estate. The notes on page 14 state the net value is the value after deduction of liabilities. What are the liabilities likely to be? Is it the total of the figures listed in boxes 12-14?

Do I enter zero in box 25 as it is an excepted estate?

Thank you once again for your guidance.

buddy9

The value in box 23 is a gross value. So in this case, it is the sum of the value in box 11 and the house share which passes by survivorship.

Then for box 24, subtract the same liabilities as deducted in boxes 12-14.

Then, in this case, for box 25 subtract everything that is exempt from IHT because it passes to yourself and therefore has spouse exemption. Box 25 NQV is therefore zero - not because it is an excepted estate, but because the whole estate (for IHT purposes) passes to spouse.

25night

buddy9 said:

The value in box 23 is a gross value. So in this case, it is the sum of the value in box 11 and the house share which passes by survivorship.

Then for box 24, subtract the same liabilities as deducted in boxes 12-14.

Then, in this case, for box 25 subtract everything that is exempt from IHT because it passes to yourself and therefore has spouse exemption. Box 25 NQV is therefore zero - not because it is an excepted estate, but because the whole estate (for IHT purposes) passes to spouse.

Thank you buddy9 for your time and patience in helping me with this. I would not have been able to complete the form without your help. Hopefully I can now finalise the form and then move on to compiling the covering letter and docquetting the will.

I have learned so much reading these posts so thank you also to everyone who has taken the time to help all of us who have struggled through this process during what has no doubt been the worst period of our lives.

galoglas1314

After all the help on here I submitted the forms last week . Got a small bit of advice on a change that was required now just waiting for what I take it will be a phone call to take payment . Or everything sent back to do again.

25night

I thought all I had to do now was complete form C1 but I have hit a snag.

Has anyone else had problems completing the online form?

Box 15 (net value of estate) has a pre-set value of 0.00 but I cannot edit it to enter my figure. Similarly the Inventory continuation sheet also has a pre-set value of 0.00 at the foot of the page for the carried forward figure which again I cannot alter. Should I just print off the document, score out these figures and enter my ones manually?

Some time ago I printed off a blank copy of the form for manual completion but it too has these pre-set values.

I’d appreciate any advice you can give me.

buddy9

25night said:

I thought all I had to do now was complete form C1 but I have hit a snag.

Has anyone else had problems completing the online form?

Box 15 (net value of estate) has a pre-set value of 0.00 but I cannot edit it to enter my figure. Similarly the Inventory continuation sheet also has a pre-set value of 0.00 at the foot of the page for the carried forward figure which again I cannot alter. Should I just print off the document, score out these figures and enter my ones manually?

Some time ago I printed off a blank copy of the form for manual completion but it too has these pre-set values.

I’d appreciate any advice you can give me.

This has been raised before in this forum. The boxes self calculate but do not work with all browsers. If you can use a different browser.

25night

buddy9 said:

25night said:

I thought all I had to do now was complete form C1 but I have hit a snag.

Has anyone else had problems completing the online form?

Box 15 (net value of estate) has a pre-set value of 0.00 but I cannot edit it to enter my figure. Similarly the Inventory continuation sheet also has a pre-set value of 0.00 at the foot of the page for the carried forward figure which again I cannot alter. Should I just print off the document, score out these figures and enter my ones manually?

Some time ago I printed off a blank copy of the form for manual completion but it too has these pre-set values.

I’d appreciate any advice you can give me.

This has been raised before in this forum. The boxes self calculate but do not work with all browsers. If you can use a different browser.

Thanks again buddy9. Sorry, I cannot remember seeing it when I previously read through all of the pages here. I'll try this on an old laptop I have.