IHTM05094 - Amendments and changes in circumstances following confirmation (Scotland): death of executors

The office of executor ( IHTM05012) does not descend to heirs. Where there is only one executor, the office dies with him; if there are two or more, it accrues to the survivor. The Executors (Scotland) Act 1900, contains provisions for cases where

• any sole or last surviving trustee or executor-nominate has died with any funds in Scotland standing or invested in his name as trustee or executor, or
• a confirmation ( IHTM05104) has become inoperative by the death or incapacity of all executors in whose capacity it has been granted

In the first case the executor-nominate of the sole or last surviving trustee or executor- nominate may confirm, and this will enable him to recover and transfer the funds. In the second case no title to deal with the estate confirmed transmits to representatives of the executors, but confirmation ad non executa ( IHTM05105) (for those parts of the estate not administered, or where the duties of the executor have not been fully performed), may be granted to those parties whom confirmation ad omissa ( IHTM05105) (where things have been omitted), are granted and is a sufficient title to continue and complete administration of the estate.