beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Trusts, Settlements and Estates Manual

Legal background to trusts and estates: Scottish law: confirmation

Confirmation is the legal authority under which an executor acts. It indicates that the Sheriff has confirmed the executor’s right to act in connection with the estate.

An executor gets the confirmation from the Sheriff’s Clerk’s Office. Normally this will be before the tax office is involved.