C1 Grant of conformation help

Aberdon100

My Mum recently passed away and I am trying to help my Dad save money in solicitors fees by completing the C1 form for Grant of conformation. My Mum had several cash ISA accounts in her name and one of them is requesting grant of conformation. They have a joint will and the property has a survivorship clause, and everything else passes to my Dad. The property my Dad stays in is worth about £130k and my Mum had about £80k in bank /ISA accounts. I have had a lot of help looking through past posts on this forum for completing the form but I am still a bit unsure about a few things, any help would be much appreciated. 

Page 1 section 10 (Full name and address of each executor)
Both my mum and dad were executors on the will, should my mum be added in this section or just my Dad?

Page 2 Box 2 - (That I am)   Husband and executor nominate of the deceased conform to the will dated [xxxxxx ] which is produced herewith, docquetted and signed by me as relative hereto.
Is this correct?

Page 2 Box 3 - (That I ) I presume this section is left blank as my Dad is the only Executor now my mum has passed.

Page 3 inventory - I am presuming the Heritable Estate in Scotland is Nil with the survivorship clause, is this correct?

Page 3 inventory - I have added the full value of accounts in my mums name and half the value for accounts in joint names, is this correct?

Page 5 section 22 (I/we claim against unused proportion of the inheritance tax nil rate band)
Should I select yes or no in this section?

I am presuming the only documents I have to send to the Sheriff is the original will and the completed C1 form, no payment to be included with this as far as I can see online?

Thanks.

buddy9

Can you explain your reference to ‘joint will’ and ‘both mum and dad were executors on the will’. This suggests a mutual will. 

Is there genuinely a mutual will where both parent’s wills are in a single document?

Aberdon100

buddy9 said:

Can you explain your reference to ‘joint will’ and ‘both mum and dad were executors on the will’. This suggests a mutual will. 

Is there genuinely a mutual will where both parent’s wills are in a single document?

I haven't seen the will yet. I just know its a joint will and when one persons passes the surviving one is the Executor. I just thought this was a pretty standard joint will.

buddy9

A mutual will is very rare. Can you advise once you have the will.

Aberdon100

buddy9 said:

A mutual will is very rare. Can you advise once you have the will.

Yes thanks. 

Aberdon100

buddy9 said:

Can you explain your reference to ‘joint will’ and ‘both mum and dad were executors on the will’. This suggests a mutual will. 

Is there genuinely a mutual will where both parent’s wills are in a single document?

I have just looked at my parents wills and you are right, they have 2 separate mutual wills. My Dad is the executor and beneficiary of the will.

RAS

Aberdon100 said:

buddy9 said:

Can you explain your reference to ‘joint will’ and ‘both mum and dad were executors on the will’. This suggests a mutual will. 

Is there genuinely a mutual will where both parent’s wills are in a single document?

I have just looked at my parents wills and you are right, they have 2 separate mutual wills. My Dad is the executor and beneficiary of the will.

Mutual wills are very rare and have specific legal implications.

It's very common for spouses to have wills that are identical other than a change in the name of the testator and executor, each acting as the other's executor. These are known as mirror wills.

You need to be very clear about which your parents have. Can you scan and remove identifiers or if you don't yet have the right to post images on MXE, type out the wording, removing names and other identifying matters?

buddy9

Mirror wills, rather than mutual wills

Page 1 box 10

Enter only Dad’s details - if he is the sole executor listed in Mum’s will.

Page 2 Para 2 - your entry looks ok if Dad is the sole executor - with the proviso that there may be additions, errors or differences in the will that need to be referenced or corrected.

Page 2 Para 3 - The first box is not left blank - the declarant executor’s name is entered.

If there is a sole executor, then the second box is left blank and the words ‘along with the said’ can be lined through.

Page 3 inventory - 

If the house was owned by Mum and Dad and you are certain that there is an unevacuated survivorship clause (special destination) in the title, provided that any marriage or civil partnership of the joint owners had not previously ended, then the house share is not entered on the inventory. But the house share value is included in the estate calculations for inheritance tax - so the gross value for IHT will be greater than the gross value for Confirmation.

Listing half the value of accounts in joint names is a common approach for a married couple.

Page 5 box 22. Select No.

If sending in your application, you will also need to produce the documents as per the SCTS website. 

https://www.scotcourts.gov.uk/taking-action/dealing-with-a-deceaseds-estate-in-scotland/large-estates/

And a cover letter with contact details is useful.

Aberdon100

buddy9 said:

Mirror wills, rather than mutual wills

Page 1 box 10

Enter only Dad’s details - if he is the sole executor listed in Mum’s will.

Page 2 Para 2 - your entry looks ok if Dad is the sole executor - with the proviso that there may be additions, errors or differences in the will that need to be referenced or corrected.

Page 2 Para 3 - The first box is not left blank - the declarant executor’s name is entered.

If there is a sole executor, then the second box is left blank and the words ‘along with the said’ can be lined through.

Page 3 inventory - 

If the house was owned by Mum and Dad and you are certain that there is an unevacuated survivorship clause (special destination) in the title, provided that any marriage or civil partnership of the joint owners had not previously ended, then the house share is not entered on the inventory. But the house share value is included in the estate calculations for inheritance tax - so the gross value for IHT will be greater than the gross value for Confirmation.

Listing half the value of accounts in joint names is a common approach for a married couple.

Page 5 box 22. Select No.

If sending in your application, you will also need to produce the documents as per the SCTS website. 

https://www.scotcourts.gov.uk/taking-action/dealing-with-a-deceaseds-estate-in-scotland/large-estates/

And a cover letter with contact details is useful.

Thanks very much for your help.
So I take the net value of estate for conformation and add half the value of the property and put this figure in the gross value of estate for inheritance tax section without an explanation of where it came from? I am now a bit unsure what goes in the net value and net qualifying value boxes 24&25.
The link you provided states lots more paperwork to be sent than I presumed.  The yougov C1 help guide only mentions the Will and maybe the death certificate, I'm sure someone told me the payment does not get sent with the form.

buddy9

Aberdon100 said:

Thanks very much for your help.
So I take the net value of estate for conformation and add half the value of the property and put this figure in the gross value of estate for inheritance tax section without an explanation of where it came from? I am now a bit unsure what goes in the net value and net qualifying value boxes 24&25.
The link you provided states lots more paperwork to be sent than I presumed.  The yougov C1 help guide only mentions the Will and maybe the death certificate, I'm sure someone told me the payment does not get sent with the form.

Not quite.

You take the gross value of the estate for confirmation (box 11 value) and add half the value of the house and put this figure in the gross value of estate for inheritance tax (box 23)

The deductions used to give the net value for confirmation (boxes 12/13/14) are deducted to give a net value for IHT (box 24)

You are correct in that there is no explanation entered in the form why the gross value for IHT exceeds the gross value for confirmation.

If all of the estate passes to the surviving spouse, then NQV (box 25) is zero. But legitim entitlement of children needs to be considered (if legitim claimed this alters the NQV, if legitim renounced then NQV stays at zero)

The court will require ID etc.

If you include contact details, the court will phone for card payment when approved.

Aberdon100

buddy9 said:

Aberdon100 said:

Thanks very much for your help.
So I take the net value of estate for conformation and add half the value of the property and put this figure in the gross value of estate for inheritance tax section without an explanation of where it came from? I am now a bit unsure what goes in the net value and net qualifying value boxes 24&25.
The link you provided states lots more paperwork to be sent than I presumed.  The yougov C1 help guide only mentions the Will and maybe the death certificate, I'm sure someone told me the payment does not get sent with the form.

Not quite.

You take the gross value of the estate for confirmation (box 11 value) and add half the value of the house and put this figure in the gross value of estate for inheritance tax (box 23)

The deductions used to give the net value for confirmation (boxes 12/13/14) are deducted to give a net value for IHT (box 24)

You are correct in that there is no explanation entered in the form why the gross value for IHT exceeds the gross value for confirmation.

If all of the estate passes to the surviving spouse, then NQV (box 25) is zero. But legitim entitlement of children needs to be considered (if legitim claimed this alters the NQV, if legitim renounced then NQV stays at zero)

The court will require ID etc.

If you include contact details, the court will phone for card payment when approved.

OK, thanks again for your help.