Grant of Confirmation - Scotland

Scottieboy67

Hello Everyone

My first post !

My Sister passed recently and i am looking for guidance and advice on completing C1 form Grant of confirmation (Scotland) ?

any help would be much appreciated

Regards

Alan

buddy9

https://forums.moneysavingexpert.com/discussion/6657532/grant-of-confirmation-scotland

Did your sister have a will? If so are you the executor?

Why do you need Confirmation?

What aspect of the C1 do you need help with?

Scottieboy67

hi Buddy9

thanks for reply

My sister has a will and along with my father we are both nominated executors with myself mentioned first on the will

we need Grant of Confirmation to settle her estate , house has been left to me and also a small pension fund and small shares she had with Santander are asking for the confirmation before they release funds

i need help with all aspects of C1 but for moment before i get to inventory it is page 2 questions 1-4

could i post on here or e-mail you privately what i have filled in to see if it makes sense ?

regards

Scottieboy67

buddy9

You could send a pm if you wish.

Scottieboy67

thanks, sent you PM

TH6030

Hi, Sorry if this has been asked before, I am about to start the C1 form for confirmation. My father recently died, he was living in the house that my parents had signed over to me and my brother's more than 10 years ago. My mother died 5 years ago. Do I have to declare the house and contents in the inventory? TIA

buddy9

https://forums.moneysavingexpert.com/discussion/comment/81946864#Comment_81946864

House contents value would be included in the inventory. Often a modest value.

However, are you certain that the house ownership was simply transferred and that the title is currently in your names? Have you checked the title in the land register? What was put in place to ensure that your parents’ occupancy was safeguarded? Could there have been a trust involved?

If the ownership of the house was straightforward gifting, then the house was not owned by your father at the date of death and it does not get listed in the inventory. But if there was no payment of market value rent and none of the sibling owners lived there, then this would potentially be a ‘gift with reservation of benefit’ and the house share value (if the house was previously owned 50/50 by parents) would be included in the estate calculations for IHT (page 5 of C1). 

The existence of a ‘gift with reservation of benefit’ would prevent the estate being an ‘excepted estate’ and an IHT400 submission to HMRC would be required.

TH6030

Thanks, I will look into it, I am picking up the title deeds next week so hopefully things will be clearer then.. There's actually no sign of the property on the land register.

buddy9

No record in the land register might suggest a record in the General Register of Sasines. (GRS).