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HMRC internal manual

Inheritance Tax Manual

Procedures for taking out a grant (Scotland): Obtaining confirmation ad omissa or confirmation ad non executa

In order to obtain confirmation ad omissa (IHTM05105), confirmation ad non executa (IHTM05105) or a combination of the two (known as confirmation ad omissa et ad non executa) the personal representative must complete form X-1. This is not an HMRC form and can only be obtained from the sheriff clerk.

Where the application is for confirmation ad omissa or confirmation ad omissa et ad non executa the form must be referred to us to calculate and collect any additional tax before it will be accepted by the sheriff clerk. Once the X-1 has been dealt with by us it is returned with a form 301 attached which:

  • contains a reference to the property included in the X-1, and
  • shows either that no tax is payable or that it has been paid.

When they receive the form X-1 the applicants send it to the sheriff clerk who will then issue the appropriate grant.

Where confirmation ad non executa is required the form X-1 is sent directly to the sheriff clerk without us seeing it first. The sheriff clerk then issues the grant and sends the form X-1 to us for review (IHTM05096).