Completing C1 form

Tamus67

I've been trying to sort out my late father's estate now for months but having problems submitting the C1 form to the local sheriff Court. Its a large estate but it only has 2 bank accounts, no property or shares. I'm the only person named in the will so how difficult can this process be? I've looked at as many examples as I can and thought I'd completed it as it should be but, twice I've had it returned to me by the court saying they are unable to process in it's current form and cannot help me further. 
I'm now totally stressed with the whole process. Can anyone give me advice? I realise a solicitor will cost quite a bit of money.

buddy9

It would be helpful if you post a redacted copy of the rejected C1.

Tamus67

Missed out page 1 as it seems pretty straightforward

McTaffy123

I'm in the same situation myself - we thought 'how hard can it be with 2 bank accounts and no property?' such a pain! I've just been using this thread to fill mine in: 

https://forums.moneysavingexpert.com/discussion/6343501/c1-scotland-inventory/p2

Full expecting mine to get rejected

McTaffy123

I've been down a rabbit hole today with these posts and I've just noticed in your inventory you didn't do a Summary for confirmation - perhaps that's what they've picked up on. This is what I've done based on what others did 

buddy9

Tamus67 

Missed out page 1 as it seems pretty straightforward

There are a number of issues with the C1. Before I offer comment could you answer the following.

What is the relationship between the two executors and the deceased?
Do you hold the original will?
Are the names and addresses of the two executors the same as in the will?
Is the name and last address of the deceased the same as in the will?

buddy9

The main issues with the above C1 are:

It contains an unsuitable declaration in para 2 of page 2

There is non-completion of the IHT boxes

The inventory is short on detail

Tamus67

buddy9 said:

Tamus67 

Missed out page 1 as it seems pretty straightforward

There are a number of issues with the C1. Before I offer comment could you answer the following.

What is the relationship between the two executors and the deceased?
Do you hold the original will?
Are the names and addresses of the two executors the same as in the will?
Is the name and last address of the deceased the same as in the will?

1) The deceased is my father and the other executor is my wife.
2)Yes, I have the original will.
3) Yes, no change to the addresses of executors. 
4) Yes, my father's address is the same in the will.

Hope that helps.

buddy9

Here are some thoughts and suggestions.

Para 2 of page 2 needs a rewrite. If yourself and wife are co-executors here is a suggestion:

That I am

along with [wife’s full name and address] the executor-nominate of the deceased conform to his will dated the ninth of September 2019 which is exhibited, docquetted and signed by me as relative hereto, and that I am the son of the deceased and that the said [wife’s full name] has never been married to or in a civil partnership with the deceased.

The entries in boxes  21 and 22 are correct provided the net estate for IHT is no greater than £325,000.

The entry of zero values in boxes 23, 24 and 25 is incorrect. Box 23 will normally be at least the same value as box 11, but it could be higher such as if there are non-exempt gifts made within 7 years, or property that passes by survivorship. If there are no deductions, (as boxes 12, 13 or 14 show), then box 24 has the same value as box 23. There is not a surviving spouse therefore no spouse exemption, so box 25 will be the same as box 24 unless some of the estate is left to charity. 

As McTaffy has stated you should include an inventory summary that follows the C3 guidance.

I presume the inventory items are numbered.

The registered offices of Virgin Money and Nationwide appear to be in England. Bank accounts will be estate in Scotland if they can be shown to be at a branch in Scotland. Here is a fictitious inventory example which demonstrates such an entry for a branch based account:

Virgin Money, 5 Green Street, Aberdeen

Sort code 66-00-11 Deposit Account number 00562789 in the name of the deceased

Balance at time of death including interest

If none of the bank and building society account entries are branch based and therefore were to be shown as personal estate in England and Wales, this could raise another issue. The inventory would contain no estate in Scotland and Confirmation could not be issued. Though perhaps easily resolved because the inventory should list the whole estate, not just items that need a confirmation certificate. Unless the deceased was in care or similar, one might anticipate some other items listed in the inventory such as - money in house, personal possessions and household contents, refund of overpayments, life policy payments etc.- albeit some of these could have a very modest value.

I assume you have docquetted the will and the docquetting date is the same date as the C1.

Tamus67

What does docquetting the will mean? Signing and dating?

buddy9

Here is an example

Aberdeen 14 July 2022

This is the will referred to in my declaration of this date to the Inventory of the estate of the late Mary Alexander Brown.

Boris Smith

I you haven't already done so, you might wish to read through the HMRC guidance C3 and have a look at the Grant of Confirmation thread https://forums.moneysavingexpert.com/discussion/4965475/grant-of-confirmation#latest