IHTM05104 - Types of grant: confirmation (Scotland)

Confirmation is the legal evidence of the personal representative’s (IHTM05012) authority to manage the deceased’s estate: whether testate (IHTM12047) or intestate (IHTM12141). It is a decree of the Sheriff Court authorising the personal representative to ‘uplift, receive, administer and dispose of’ the estate'. As such confirmation is conclusive proof as to the validity of the Will (IHTM12000), if any, and of the executor's office.

Confirmation is granted by the Sheriff Court of the sheriff court district in which the deceased was domiciled (IHTM13001) at the death or, alternatively, the Commissary Office, 27 Chambers Street, Edinburgh, EH1 1LB if

• the deceased was domiciled in the Edinburgh Sheriff Court District, or
• the deceased had no fixed or known domicile except that they were domiciled in Scotland, or
• the deceased was not domiciled in the United Kingdom.

To obtain confirmation the personal representative must complete a full inventory using form C1 (IHTM05025) of the heritable and moveable estate. They will also have to submit an IHT400 (IHTM10021) unless the estate is an excepted estate (IHTM05021). The letter of confirmation (SL189) will then be sent to the personal representative to forward to the Sheriff’s Court with the C1 application.

Once confirmation has been issued the executor can take control of the assets in the estate. The grant is the proof of authority needed so that banks will pay over accounts, shares can be transferred into the names of the executors, and other assets can be transferred.

If it is subsequently discovered that an asset was omitted from the confirmation the personal representative can either obtain an Eik to the confirmation (IHTM05092) or a grant of confirmation ad omissa (IHTM05105).