C1 2022 help

Bettybooooo

Can ypu help me please I completed the C1 2022 and it was returned from local Sheriff Court advised me to send to Edinburgh as over 36000 and my dad lived in Spain and died in Spain and they advised to seek a lawyer, we have one in Spain do i need another for Scotland or can i just submit application myself?

buddy9

https://forums.moneysavingexpert.com/discussion/6667550/c1-2022-help

Edinburgh sheriff court deals with C1 applications for persons who are domiciled outwith Scotland.

What estate is there in Scotland that requires Confirmation? Is there a Scottish will with yourself as executor?

Bettybooooo

Hi Buddy9 there is only money in his bank in Scotland which is more than 36000, there is a scottish will which states that i am executor , the value of spanish land etc is 140000 but needds a lot of work done to it, will i need to complete a tax form , also do i need to complete a new C1 2022 as Sheriff clerk in Dumbarton wrote on original with what ID etc i provided, the letter they sent me advising i need to resubmit to Edinburgh and any errors i can initial, not sire what they meant by that thankyou

buddy9

£36,000 is the threshold for the small estate procedure, but the small estate procedure is not relevant in the case of a foreign domicile.

Have you asked the bank if they will release the money to you without the need for Confirmation?

Bettybooooo

Hi Buddy9 sorry the bank RBS want a letter of confirmation therefore having to complete C1

Bettybooooo

Also father stayed in. spain 20 years was a resident and died there sold his house in Scotland to buy in Spain, has UIE number classed as Spanish citizen but born and lived in Scotland 60 years is he domiciled in Spain or Uk? Also do i need to to.complete IHT400 and IHT401 if the value for all assets etc is less than 310000?

buddy9

‘Domicile’ for succession purposes differs from ‘domicile’ for tax purposes.

Regarding IHT, you need to establish if the estate is an excepted estate. An excepted estate is one where there is no requirement to submit an account to HMRC.

A Grant of Confirmation for a foreign domicile (for succession) in the case of an excepted estate involves the submission, among other things, of form C1 and form C5(OUK).

If you have a look at the notes at the end of form C5(OUK) you should be able to establish whether this is an excepted estate or not.

https://assets.publishing.service.gov.uk/media/68496650a970ac461a23d1da/C5_OUK_2006.pdf

Bettybooooo

Hi so sorry , but can you advise what to do as i have called Edinburgh Sheriff Court and they advised that i need to submit an opininon along with C1 2022 on declaration page 2 .2 and needs to be worded correctly and they also said will needs the opininon on it also and signed by me any help is much appreciated

buddy9

Even though there is a will, the law of domicile (in this case Spain) generally determines the person entitled to be executor to the Scottish assets. With regard to entitlement to act and be confirmed as a Scottish executor you have been asked to supply an opinion. This is the opinion of a person qualified in Spanish law to confirm the position, and stipulate who is entitled to administer the estate for the Confirmation application. There is agreed wording for this and the person giving the opinion needs also to docquet the will. 

If there are two wills a “domicile will” and a ‘non-domicile will’, the situation may be more complex.

Confirmation can only be for Scottish estate.

In addition to the provision of a suitable declaration in para 2., some other issues In respect of C1 completion are.

Page 2 Para 6 the words ‘England and Wales and Northern Ireland’ need to be deleted

In the Inventory, the summary for Confirmation should be for Scottish Estate only.

If there is no estate elsewhere in the UK add the words ‘The deceased left no estate in England, Wales or Northern Ireland’

Add the words ‘The said deceased left estate in Spain which is being administered separately there’.

Bettybooooo

Hi me again. The will was made in scotland 2006 and witnessed by my aunt and uncle who are both passed away also, does this look okay for declaration

I conform to my fathers last will testamentary writing dated 28th September 2006 which is produced herewith and signed by me as relative hereto and that I am the daughter of the deceased I can confirm that there are no surviving spouse or civil partner. The deceased is survived by his children.
Legal rights are excluded by the terms of the testamentary writing.

buddy9

This is well away from a suitable declaration.

As previously, you need to be certain that this is an excepted estate. One of the criteria for an excepted estate for a foreign domiciliary is that the UK estate does not exceed £150,000.

Also as previously, you need an opinion that you have entitlement to administer the Scottish estate.

If the Scottish will is acceptable for use, a declaration might look like below.

That I am

The applicant is the daughter and executor nominate of the said deceased conform to will dated 28 September 2006 and is entitled to administer the said deceased’s estate in Scotland conform to Opinion by [specify full name, qualifications and addresses of opinionist] dated [ date ]. Said will and Opinion are produced, docquetted and signed as relative hereto.

If the will address is different add - In said will the deceased is designed as residing at [will address]