IHTM05027 - Is an account required?: procedure for obtaining confirmation for an excepted estate or under the Small Estates Acts (Scotland)

Where the estate is an excepted estate ( IHTM05021) or qualifies for small estates confirmation ( IHTM05022) where the estate also conforms to the excepted estates rules there is no requirement to complete form IHT 200 ( IHTM10021). One procedural difference between an excepted estate and a small estate is that the sheriff clerk will complete inventory ( IHTM05025) form C1 for a small estate if the personal representative ( IHTM05012) (pr) asks him to.

Whoever completes the inventory form C1 should indicate on page 4 that the estate falls within the excepted or small estate confirmation regimes. If it is a small estate which conforms to both descriptions both boxes on page 4 should be ticked ‘yes’. Once form C1 is completed and the sheriff clerk or commissary clerk has all the other documentation required (such as, the death certificate and a copy of any will ( IHTM12000)) confirmation ( IHTM05104) will be issued provided all is in order.

On granting confirmation the forms C1 are sent to HMRC, Inheritance Tax, Edinburgh, for retention. This is different from the corresponding procedure ( IHTM05026) for excepted estates in the rest of the UK. If the parties are not contacted by us within 60 days of obtaining the grant the applicant has automatic clearance from IHT, so long as the estate did meet the excepted estate conditions ( IHTM06043).