IHTM05096 - IHT requirements and procedures (Scotland): review of form X-1 delivered after issue of confirmation ad non executa

The process ( IHTM05095) for an application for confirmation ad non executa ( IHTM05105) is such that it will be accepted by the sheriff clerks without prior reference to this office. When the ad non executa form X-1 is received from the sheriff clerk after recording you should confirm

• that the property included is truly ad non executa estate by checking that the same property (or the property in its previous form where it has been re-invested) is included in theIHT400 ( IHTM10021) for the testator’s ( IHTM05012) estate, and
• where the original personal representative ( IHTM05012) (pr) has died, and had a beneficial interest in the testator’s estate, that his interest in the unadministered estate has been accounted for in connection with his (the original pr’s) death.