Query about inventory when council property had to be vacated in Scotland

iamlindypops

Hi,

Hoping someone can help.  I am having problems with the section of the C1 regarding inventory of moveable estate.  I live in London, my mother was in Aberdeen in Scotland.  

I know I do not need to pay inheritance tax as mum was well below the threshold. 

When she passed away, she was living in a council bungalow, due to council restrictions, I had to empty the property, I donated nearly everything and gave away personal items to family and mum's friends and disposed of anything that was broken, with missing parts etc.

I know I have to create an inventory of the items within the home a value at time of death, how do I detail this on the C1 when I have donated or given to friends & family?  Including, fridge/freezer, cooker, washing machine which I am trying to sell via a broker in Aberdeen, who charged £300.00 to clear the property and dispose of the old sofa, wardrobe, chair etc.  Mum passed away in January and I doubt at this stage if the large white goods haven't sold, that they will be.

Also, how do I value things like a mirror, little mementoes from overseas trips Like a small statue from Egypt, a pot from Greece etc (holidays) that I brought back to London.

Any assistance would be gratefully received.

Thanking you in advance 🙏🏻

buddy9

Just add an entry and include a modest nominal value. eg

.............................................................................................................

Contents of 44 Smith Street, Aberdeen

Value estimated by executor                                                        £200.

.............................................................................................................

Forum threads

Grant of Confirmation 

C1 Scotland Inventory 

theoretica

There is no inheritance tax due so whether you put 200 or 1000 makes no difference to the tax or anything else. They really just need confirmation that you have thought about the stuff and it wasn't a collection of hugely valuable antiques and jewellery worth £2 million.  As above - just put a couple of hundred down.