C1 Scotland Inventory

sputnik007

Hi - Just had it bounced by the court. I missed out Scotland in the address. Also put in wrong dates which I think I've now corrected. (Using the date of the stamp on the confirmation doc. and the date of the confirmation). Been told to add 'Estate Elsewhere' before 'Estate in France' and add share price.

One query I have is with regard to page 7. Spouse exemption of the extra asset we have now declared for confirmation (shares). Revised chargeable estate remains zero. Where you have to add boxes 10,12 and 15. I'm confused. Does the adjustment to exemption go in as a positive or a negative number? At the moment the sum of these boxes isnt zero. It would be zero if the spousal exemption is put in brackets to indicate a negative. Any help appreciated. Thankyou.

buddy9

Where you have to add boxes 10,12 and 15 —- Should this read boxes 10, 14 and 15

If the NQV was zero and the spouse exemption applies to the addition, then you want a zero value in box 16. 

Using my operating system, if I complete the form online I cannot insert brackets in box 15 and box 16 will not self calculate. So if I was completing - in the absence of definitive guidance - I would likely show a negative total in box 15 and add brackets manually, and enter zero in box 16.

Your experience might be different.

sputnik007

Thankyou - that makes sense. I've added brackets manually now too. Another query - where you have to put on page 3 the Value of amended estate - is it for the total estate or just for the England and Wales portion as the shares are for there? Tempted to put both figures..

yes sorry you are correct with the box numbers. I'm a bit brain dead trying to find answers online which I'm clearly not good at finding!

buddy9

I belive that the box on page 3 which includes 'Value of amended estate' is for completion by court staff.

sputnik007

Thanks. Thats what I thought and left it blank. The clerk in feedback letter said- On page 3 the final box ‘Deceased died testate/intestate. Value of amended estate for Confirmation £ ‘ has not been completed.

buddy9

On occasion, an Eik contains estate abroad. This estate should be shown immediately below the United Kingdom estate with the appropriate heading of the country in which the estate is situated. Foreign estate is not confirmable (source SCTS guide)

On this basis the confirmable total would only be the UK estate.

sputnik007

thanks. Was wondering if it’s the whole estate or just the amended England and Wales bit?
update- put in both amended totals and it was accepted. Thanks for all your help. Invaluable.

Najdorfa6

Just posting to record my appreciation for the knowledge, experience and skill of buddy9. I have successfully lodged the C1 (2022) form at the first attempt with Ayr Sheriff Court by following his advice across multiple forum threads. He provides a very valuable public service to navigate a byzantine process. Even though there is no concept of heritable or movable property under English law ( the equivalent being real property and personal property), any assets of the deceased in England should be so described in the Inventory. This nearly caught me out as a solicitor in England!

RAS

Yep, I'm guessing that this forum is now one of the premier sources of guidance for people seeking to obtain confirmation. All thanks to buddy9.