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HMRC internal manual

Trusts, Settlements and Estates Manual

Legal background to trusts and estates: executors of Scottish estates

In Scotland, when a person dies, an executor administers his property. The property is known as an estate.

There are two types of executor. There is an executor nominate, and an executor dative.

Executor nominate

An executor nominate administers the estate of a deceased who left a valid will.

Executor dative

An executive dative administers the estate of a deceased who did not leave a valid will. The deceased is said to have died intestate.

In practice both types are called executor or executors.

The estate that an executor administers, is an executry.