Where kin come forward after administration has been granted
to the nominated administrator they may apply to the Court for the
issue of a fresh grant. The original grant may then be revoked in
favour of a new administrator. When handing over the affairs of the
estate to the new administrator,the nominated administrator will
normally withhold tax which he would have paid but for the Crown
exemption. He will account for it through an assessment in the
nominated District to which any question about the tax for that
period should be addressed
In Scotland, the nominated administrator is entitled to
administer the estate without obtaining Confirmation. If kin later
emerge they may apply to the Court for Confirmation. The whole of
the funds held by the nominated administrator are then paid over to
he Executor(s) Dative. Any Crown exemption allowed is
withdrawn.
