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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Is an account required?: Small Estates Act Confirmation (Scotland only)

Confirmation (IHTM05104) under the Confirmation to Small Estates (Scotland) Acts may be applied for where the ‘gross executry estate’ does not exceed £36,000. This limit applies on or after 1 February 2012.

Previous limits were:

  • £30,000 between 1 June 2005 and 31 January 2012
  • £25,000 between 1 April 1999 and 31 May 2005.

Confirmation can then be obtained under a simplified procedure. The Sheriff Clerk will prepare an inventory (IHTM05025) for personal representatives (IHTM05012) (PRs) for a fixed fee.

The ‘gross executry estate’ is not the same as the ‘Inheritance Tax (IHT) estate’ (IHTM04029) as defined in IHTA84/S5 (1). The estate for IHT purposes may include assets not owned by the deceased, such as settled property (IHTM16000), and joint property that does not pass under the Will. For the purposes of Small Estates Acts confirmation the term ‘estate’ means only assets owned by the deceased person which the PRs need to obtain title to in order to administer them. So a PR can still obtain confirmation under the Small Estates Acts procedure even if the estate for IHT is more than the limit laid down under the Small Estates Acts. If the estate also qualifies as an excepted estate (IHTM06012) the C1 inventory does not need to be sent to us but should be sent directly to the Sheriff Clerk. But if the estate for which confirmation is sought is below the Small Estates Act limit but there are other elements (for example settled property or gifts with reservation (IHTM14301) which take the estate outside the excepted estate rules, an IHT400 will be required. In that case the Inventory form C1 should be sent to the appropriate Sheriff Clerk or Commissary Office, and the IHT400 (IHTM10021) to HMRC.