HELP - C1 confirmation forms in Scotland

wrigoo

My father passed away in 2023 and I now need to get confirmation I was shocked to discover how much a solicitor chargers so thought I would try and do it myself. It is classed as a large estate and I have submitted it to the court but it was rejected can anyone help with page 3 of the form inventory the properties are on the sasine register and also page 5 I am not sure what I have done wrong there as I am using unused inheritance tax to increase the nil tax allowance and also wondering if anyone can give me a realistic time scale for all this to go through once it is correct

buddy9

There are completion examples and guidance on the 'Grant of Confirmation' thread and elsewhere on the forum.

Are you able to post a redacted copy of the problematic pages of the C1.

Timescale is usually influenced by which court is involved.

wrigoo

This is what i put in I only added the addresses of the properties in 1 - 4 

wrigoo

Sorry cant get picture to add but this is what i put
ESTATE IN SCOTLAND
Heritable Estate in Scotland
1 - Address
2 - Address
3 - Address
 Moveable Estate
4 Household Goods and personal effects - value estimated by executrix
5 Bank of Scotland - (bank branch address and a/c details)
Total Estate in Scotland
Estate in England and Wales - None
Estate in Northern Island - None
Summery of Confirmation
Estate in Scotland
Estate in England and Wales
Estate in Northern Island
Total Estate for confirmation
Estate Elsewhere - None

wrigoo

Do you need to add anything other than address for the properties

buddy9

It is difficult to be definitive without seeing the page 'as written'.

Heritage

It is good practice to include more information than an address and apparently some clerks insist on this.  For a property on the sasines register a simple description might look something like this:

Dwelling house, 1 street, anytown, postcode

Being the subjects described in the Disposition by Big Developments Ltd if favour of Jim Black and Jean Black recorded in the General Register of Sasines (Renfrew) 10th February 1985

Valued by xxxxx

But a description could be more complicated depending on the disposition. And descriptions of flats tend to be longer.

buddy9

wrigoo said:

and also page 5 I am not sure what I have done wrong there as I am using unused inheritance tax to increase the nil tax allowance

what did you enter on page 5?

wrigoo

I said yes to excepted estate
yes to i claim against this estate the unused proportion 
gross value £say 450000 
net value £say 350000
net qualifying value £say 350000
i did check with HMRC and they said what I have put is fine but some courts can be difficult and may still require me to fill in IHT 400 and IHT402
think i will try saying HMRC happy and will include the inheritance tax calculator 

buddy9

I said yes to excepted estate

yes to i claim against this estate the unused proportion 

Claiming the 'unused proportion' would be seen as an error if Box 17 was not ticked ‘widowed or surviving civil partner’.

gross value £say 450000 

net value £say 350000

net qualifying value £say 350000

The difference between gross value for IHT and net value for IHT is in the region of £100,000. Does the difference between box 11 and box 15 have the same quantum?

i did check with HMRC and they said what I have put is fine but some courts can be difficult and may still require me to fill in IHT 400 and IHT402

I am doubtful about the HMRC comment on courts . The court has no discretion - it is either an excepted estate or it isn’t.

wrigoo

just an update all sorted and accepted thank you for your help and advice