Confirmation In Scotland - Time Limit?

buddy9

Cars normally considered in sole ownership. Either valuation method.

Inventory items should be numbered.

TCA

Thanks. Will start pulling it altogether and see where I get with it. Good to know that estimates for the private pensions are permitted as I'd rather this didn't drag on unnecessarily. I'm surprised that no documentation needs to be sent, but that makes my life easier.

TCA

Decided to wait a bit for the private pensions stuff to come in and it turns out nothing was owing at the date of death for any of the three policies, so I can leave those out altogether.

A few more random questions as I try to finalise the form, for anyone who can help out:

1) In the declaration, section 1, I've put domiciled in

SHERIFFDOM OF TAYSIDE, CENTRAL AND FIFE IN SCOTLAND

I submitted one of these previously in 2016 (same sheriff court) and they manually added IN FALKIRK on the end of it (so it read IN SCOTLAND IN FALKIRK). Should I leave as it is or add it in? The guidance says just sheriffdom and add "in Scotland".

2) Also in the declaration I just want to double check that I don't need to mention the relationship between the executor and the deceased (in this case would be spouse/widow). Most examples I see appear to mention the familial link (daughter, brother, son etc). In section 2, I currently have:

That I am

THE EXECUTOR DATIVE QUA RELICT TO THE DECEASED CONFORM TO DECREE GRANTED BY THE SHERIFF OF TAYSIDE, CENTRAL AND FIFE AT FALKIRK ON THE 19TH OF FEBRUARY 2025, AND HAVE RIGHT BY VIRTUE OF SECTIONS 8 AND 9(2) OF THE SUCCESSION (SCOTLAND) ACT 1964 TO THE WHOLE ESTATE OF THE DECEASED

3) There was state pension owing from DWP at the date of death. When I completed the form in 2016 for my aunt, without thinking I included this under Moveable Estate in Scotland and it was accepted by the court. I've seen examples however where this has been included under England & Wales. Which is correct? Or do I just go with what the court accepted previously?

4) Similar to DWP, there was a tax refund owing from HMRC. I was presuming this is Moveable Estate in Scotland because of the separate taxation setup, but the cheque seemed to be sent from the main HMRC post code (BX9 1AS). Although I read this is a central artificial post code which just receives, then sends out mail to different HMRC offices. Any thoughts on this one?    

 
Thanks again.

buddy9

Page 2 para 1. Do not include Falkirk

Page 2 para 2 the relationship is already there ‘relict’.

The staff at different courts do not seem to have a consistent approach regarding how to report state pension and tax.

TCA

buddy9 said:

Page 2 para 1. Do not include Falkirk

Page 2 para 2 the relationship is already there ‘relict’.

The staff at different courts do not seem to have a consistent approach regarding how to report state pension and tax.

Thanks @buddy9

Based on my past experience with this sheriff court with the DWP item, I think I'll just lump both DWP and HMRC into Scotland. If they ask to me change it, so be it. 

I forgot to ask about question 19. When the form asks about surviving children, am I correct in thinking this is about assessing legal rights, so is only referring to minors (of which there are none)? Re grandchildren, there is only a step grandchild, so I believe there's nothing to add here either, because only biological and adopted children have legal rights. Is that correct?    

buddy9

Legal rights (legitim) apply to adult children, not only minors. But not relevant where prior rights exhaust the estate.

On the C1 include adult children in the total. Do not include any step relationships.

TCA

buddy9 said:

Legal rights (legitim) apply to adult children, not only minors. But not relevant where prior rights exhaust the estate.

On the C1 include adult children in the total. Do not include any step relationships.

Thanks. Not sure where I picked up on legal rights being for minors only. Of course completely wrong as you said. Glad I checked. Originally had included adult children but for some reason changed it. Cheers.    

madbadrob

Keep_pedalling said:

@buddy9 is our Scottish expert, most of the Sassenachs on this board are not that clued up on the more complex Scottish inheritance laws. 

You would be surprised how much I have learnt from @buddy9 posts and why I pass all my scottish cases to a friend who works in the same industry as I do.  Ebglish probate and intestacy is primary school work compared to Scottish.  So thank you buddy9

TCA

Close to finalising the C1 form but would like to ask a related question on prior rights, for anyone in the know.

Given the prior rights categories are property up to £473k, furnishings up to £29k and cash (up to £50k in our case), I'm wondering where a car comes into it? 

In the C1 I had planned on including the car under a heading of Household Goods and Personal Effects, as listed in the guidance notes and mentions cars, but also includes furniture. Prior rights furnishings however seems to be exactly that (furniture and plenishings of the home) and prior rights cash seems to be pure cash.

The family home is under £473k (so no issues there) and I'm not including anything specifically for furniture (as no real resale value) but our final cash figure is higher than I expected (secretive mum) and dad's 50% share of the joint account plus the car valuation could possibly breach £50k depending on the valuation if the car counts as cash.

If so, the C1 declaration possibly shouldn't mention exhausting prior rights?

Can someone please give me a steer on this as I can't find anything so specific online, although it does look like the cash category provision can be utilised to use up heritable or moveable estate not exhausted by the limits of the other two prior rights categories, so maybe motor vehicles would be considered here?  

Thanks.

Edited to add: it seems prior and legal rights are based on net moveable estate (although this isn't a figure calculated on the C1), which would mean after deduction of funeral costs, so this should help.  

buddy9

The monetary provisions in prior rights relate to moveable estate rather than pure cash (and includes interest at 7% from the date of death until payment).

If prior rights do not exhaust the estate then a bond of caution is likely to be requested. You will want to avoid needing a bond of caution.

You have noted that the monetary provision element of prior rights is calculated on the net total rather than the inventory value - debts and liabilities (including funeral expenses) are deducted.

While there is a presumption that money in a married couple’s joint account is shared equally, this can be displaced if the contribution was unequal.