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Confirmation (IHTM05104) under the Confirmation to Small Estates (Scotland) Acts may be applied for where the 鈥榞ross executry estate鈥� does not exceed 拢36,000. This limit applies on or after 1 February 2012.

Previous limits were:

• 拢30,000 between 1 June 2005 and 31 January 2012
• 拢25,000 between 1 April 1999 and 31 May 2005.

Confirmation can then be obtained under a simplified procedure. The Sheriff Clerk will prepare an inventory (IHTM05025) for personal representatives (IHTM05012) (PRs) for a fixed fee.

The 鈥榞ross executry estate鈥� is not the same as the 鈥業nheritance Tax (IHT) estate鈥� (IHTM04029) as defined in IHTA84/S5 (1). The estate for IHT purposes may include assets not owned by the deceased, such as settled property (IHTM16000), and joint property that does not pass under the Will. For the purposes of Small Estates Acts confirmation the term 鈥榚state鈥� means only assets owned by the deceased person which the PRs need to obtain title to in order to administer them. So a PR can still obtain confirmation under the Small Estates Acts procedure even if the estate for IHT is more than the limit laid down under the Small Estates Acts. If the estate also qualifies as an excepted estate (IHTM06012) the C1 inventory does not need to be sent to us but should be sent directly to the Sheriff Clerk. But if the estate for which confirmation is sought is below the Small Estates Act limit but there are other elements (for example settled property or gifts with reservation (IHTM14301) which take the estate outside the excepted estate rules, an IHT400 will be required. In that case the Inventory form C1 should be sent to the appropriate Sheriff Clerk or Commissary Office, and the IHT400 (IHTM10021) to HMRC.