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HMRC internal manual

Inheritance Tax Manual

Types of grant: confirmation ad omissa/ad non executa (Scotland)

Confirmation ad omissa is an alternative to obtaining an Eik to confirmation (IHTM05092) in certain circumstances. For example, where confirmation (IHTM05104) has been issued under the Small Estates Acts (IHTM05022) and it is subsequently discovered that there is additional estate which causes the limit for confirmation under these acts to be exceeded. In that instance the practice has been adopted of granting a title to the new estate in the form of a confirmation ad omissa. This confers a distinct title to the estate contained in it, in no way affecting, or depending upon the validity of the original confirmation.

Confirmation ad non executa is necessary to give a subsequent personal representative (IHTM05012) (the executor ad non executa) title to administer where the previous executor has died (IHTM05094) or become incapacitated before completing the administration of a testator’s (IHTM05012) estate.

Confirmation ad omissa et ad non executa may be required in certain cases when the executor has died and an additional asset has been discovered.

The procedures for these types of confirmation are dealt with elsewhere in this section (IHTM05095).