Liabilities: investigating liabilities: costs of discharge of Curator Bonis
This instruction applies to Scottish estates only.
In Scotland the person appointed to look after the affairs of someone who lacks the mental capacity to do this for themselves is called a ‘Curator Bonis. When the person who lacks capacity dies the property in their estate stands in the name of a Curator Bonis. A deduction may be allowed against the value of the property to meet the expenses of discharge of the Curator Bonis. This includes the fee for obtaining an Extract Decree of Exoneration and Discharge.
You may allow a deduction for expenses incurred by the Curator Bonis in respect of work done up to the date of death and any commission due to that date as fixed by the Accountant of Court.