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Will Trust - Registration Query and Grant of Confirmation

Rosysmudge
Rosysmudge Posts: 6 Forumite
Third Anniversary Name Dropper First Post
edited 18 September 2024 at 2:26PM in Deaths, funerals & probate
My father has just passed away and we are working through the Scottish Confirmation process.  It is an exempted estate for IHT with half a share in a property worth £80k (property valued at £160k) and some cash in the bank at £40k.

When my Mum passed away in 2014, her share apparently went into a liferent trust formed by her Will. My brother and I were beneficiaries and my dad, my brother and I trustees. We only have a copy of her Will but it will be on record with the court as her estate went through Confirmation.  In 2014, there was no requirement to register these type of trusts so the Will went in a drawer and no-one thought about it again.  Mums confirmation was held by a solicitor along with the title deeds for the property.    

However, in dealing with Dad's estate I'm reading now that since 2020 these type of trusts should be registered with HMRC.  That hasn't been done for the trust Mum's Will set up.  Dad has passed away and the trust has therefore ended, with my brother and myself inheriting the half property held in trust and Dads half share. However, I suspect any conveyancing solicitor will want a copy of the registration document for the trust?   

Do I still need to go back and register the original trust set up in 2014 given it has now ended with Dad's passing? Want to keep things right.  To reiterate, the estate is exempted even when the value of the trust is added to Dad's estate for the HMRC reporting element.  
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